Commonwealth Consolidated Regulations

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SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 - REG 3D

Assessment variation advice statement (Act, section 35)

A statement under section 35 of the Act must include information (where applicable) on the matters set out in Schedule 7 for each member or former member for whom the superannuation provider:

(a)
receives an assessment of surcharge or determination of advance instalment; and

(b)
does not satisfy the assessment or determination.


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