Taxation Administration Act 1953

If the provider becomes aware of a material change or material omission in any information given to the individual or the Commissioner under this Division, the provider must:

tell the individual or the Commissioner, as applicable, of the change in the *approved form; or

give the omitted information to the individual or the Commissioner, as applicable, in the approved form.

Information required by subsection (1) must be given no later than 30 days after the provider becomes aware of the change or omission.

Section 388‑55 allows the Commissioner to defer the time for giving an approved form.

Section 286‑75 provides an administrative penalty for breach of this section.