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SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 - SECT 383 Pre - 1 July 1994 quotation of tax file number to be treated as if made under provisions commencing on 1 July 1994

SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 - SECT 383

Pre - 1 July 1994 quotation of tax file number to be treated as if made under provisions commencing on 1 July 1994

  (1)   This section applies if a beneficiary or member of a fund, scheme or trust quotes his or her tax file number to the trustee under section   382 as in force immediately before its repeal by the Treasury Laws Amendment (2019 Measures No.   1) Act 2019 .

  (2)   This Act has effect, after 30   June 1994, as if the beneficiary or member had quoted that tax file number to the trustee under subsections   225(4) and 245(2), as in force immediately before their repeal by the Taxation Laws Amendment Act (No.   2) 1996 , immediately after the beginning of 1   July 1994.

This Part deals with the use of infringement notices if an infringement officer reasonably believes that a provision has been contravened.

A person can be given an infringement notice in relation to a contravention of a provision that is subject to an infringement notice under this Part. The provision may be an offence provision or a civil penalty provision, or both.

A person who is given an infringement notice can choose to pay an amount as an alternative to having court proceedings brought against the person for a contravention of a provision subject to an infringement notice under this Part. If the person does not choose to pay the amount, proceedings can be brought against the person in relation to the contravention.

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