Giving of information in certain form
14 Giving of information in certain form
Notice stating how information to be given
The Commissioner may, by notice published in the Gazette, set out the way in which information to be contained in a statement under section 13 is to be given.
Date of effect of notice
The notice has effect on and after the day stated in the notice.
Superannuation provider to comply with notice
If any of the information that a superannuation provider is required to give under section 13 is kept by or on behalf of the provider by a data processing device, the provider must give the information in a way set out in the notice.
Offences
A person who contravenes this section commits an offence punishable on conviction by a fine of not more than 60 penalty units.
Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
The amount of a penalty unit is stated in section 4AA of the Crimes Act 1914. If a body corporate is convicted of an offence, subsection 4B(3) of that Act allows a court to impose a fine that is not greater than 5 times the maximum fine that could be imposed by the court on an individual convicted of the same offence.
Exemption
The Commissioner may, by legislative instrument, exempt a superannuation provider from subsection (3).
Burden of proof about exemption
In a prosecution for an offence against subsection (4), the burden of proving that an exemption is not in force under subsection (5) is on the prosecution.
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