Commonwealth Consolidated Regulations

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 - REG 4

(1)

This regulation applies to information to be given by a person to the Commissioner under the Act or these Regulations, other than information to be contained in a statement under section 13 of the Act.

(2)

The information must be given:

(a)

if a form for the information is specified or approved by the Commissioner — in that form; and

(b)

if a medium for the information is specified or approved by the Commissioner — in that medium; and

(c)

if a format for the information is specified or approved by the Commissioner — in that format.

(3)

The Commissioner may specify or approve different forms, formats and media:

(a)

for information to be given by different types of superannuation providers or other persons; or

(b)

for use in different circumstances.

(4)

If a specified or approved form so provides, the person must:

(a)

sign the form or include identification of the person in the form; and

(b)

verify the information by a declaration as set out in the form.

(5)

Any information that accompanies other information that is given to the Commissioner in a specified or approved form must include:

(a)

the signature or other identification of the person giving the information in the form; and

(b)

an endorsement that identifies the information as accompanying the information given in the form.