Commonwealth Consolidated Regulations

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 - REG 12

(1)

A person is not taken to have given information to the Commissioner for the Act or these Regulations until the Commissioner accepts the information.

(2)

The Commissioner must accept the information if it:

(a)

gives a complete and accurate statement of all the matters required by the Act and these Regulations, to the extent that information about those matters is known to the person; and

(b)

is given in the form and manner required by the Act and these Regulations; and

(c)

is signed or otherwise identified by the person giving the information as required by the Act or these Regulations.

(3)

The acceptance of any information by the Commissioner does not affect the requirements of the Act or these Regulations in relation to any other information given or to be given to the Commissioner.