Commonwealth Consolidated Regulations

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 - REG 9

(1)

If at any time a superannuation provider becomes aware of a change or omission in any information given to the Commissioner, the provider must:

(a)

inform the Commissioner of the change; or

(b)

give the omitted information to the Commissioner;

as the case requires, unless the provider is reasonably satisfied that the change or omission will not affect an assessment.

(2)

Information required by subregulation (1) must be given:

(a)

if the provider becomes aware of the change or omission not less than 30 days before the next reporting day — before that reporting day; or

(b)

in any other case — before the reporting day after the next reporting day.