Superannuation Industry (Supervision) Act 1993

The Commissioner of Taxation must keep a register of information for the purposes of this Part.

The Commissioner of Taxation is to keep the register by electronic means.

The register is not a legislative instrument.

The Commissioner of Taxation may cause the contents of all or part of the register to be made available to:

entities that must comply with the superannuation data and payment regulations and standards; and

entities that must comply with the data and payment regulations and standards relating to RSAs; and

exempt public sector superannuation schemes.

The register must contain the information given to the Commissioner of Taxation in accordance with section 34Z.

The trustee of an exempt public sector superannuation scheme may give the Commissioner of Taxation information that both:

relates to the scheme; and

is of the kind given to the Commissioner of Taxation in accordance with section 34Z.