Trustees to provide information for inclusion in register
34Z Trustees to provide information for inclusion in register
The following matters may be prescribed by regulation:
information that is required to be given to the Commissioner of Taxation in accordance with this section in relation to prescribed eligible superannuation entities;
the manner and form (including electronic form) in which the prescribed information is to be provided;
the time at which, or period within which, the prescribed information is to be provided.
Each trustee of a prescribed eligible superannuation entity must ensure that the prescribed information in relation to the entity is given to the Commissioner of Taxation in accordance with the regulation.
Contravening requirement to give information
A person commits an offence of strict liability if the person contravenes subsection (2).
Penalty: 25 penalty units.
For offences of strict liability, see subsection 6.1(1) of the Criminal Code.
This provision refers to the regulations (prescribed by regulation
, prescribed information
, the regulation
). Made under this Act:
- Superannuation Industry (Supervision) Regulations 1994 · under s 353
15 more instruments made under this Act are listed on the Act’s overview.
This Act’s bill:Second reading speech
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.