134-145
CurrentDivision 296 end benefit notice—material changes or omissions
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 3Collection, recovery and administration of other taxes
Part 3-20Superannuation
Division 296end benefit
134-145 Division 296 end benefit notice—material changes or omissions
(1)
If an entity that gives the Commissioner a notice under section 134‑140 becomes aware of a material change or material omission in any information given to the Commissioner in the notice, the entity must:
(a)
tell the Commissioner of the change in the *approved form; or
(b)
give the omitted information to the Commissioner in the approved form.
(2)
Information required by this section must be given no later than 7 days after the entity becomes aware of the change or omission.
This Act’s bill:Second reading speech
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