South Australian Consolidated Acts South Australian Consolidated Acts44—Return in relation to exempt accounts
(1) A
financial institution must, within 2 months, or such further time as the
Commissioner allows, after the end of each calendar year, lodge with the
Commissioner a return relating to all exempt accounts kept with the financial
institution during the year concerned.
(2) A return required
to be lodged by a financial institution under subsection (1) must be—
(a) if
the Commissioner agrees to the return being in the form of a disc, tape or
other device from which information required by the Commissioner to be
contained in the return is capable of being reproduced—in that form; or
(b) in
any other case—in writing in accordance with a form approved by the
Commissioner and containing such particulars as are required by that form.
(3) A return is not
required under this section in relation to the 2006 calendar year or a later
calendar year.