S 26 repealed by No 9 of 2007, s 3 and Sch 4 item 2, applicable in relation to things that are done and events that occur on or after 1 July 2007. S 26 formerly read:
SECTION 26 SUPERANNUATION PROVIDERS MUST GIVE STATEMENTS TO COMMISSIONER
26(1)
This section applies only to financial years that start on or after a day prescribed by the regulations.
26(2)
A superannuation provider commits an offence if:
(a)
the provider has a member or members in relation to whom the provider is a superannuation provider at the end of a financial year; and
(b)
the provider fails to give the Commissioner a statement setting out the prescribed information in respect of that member or each of those members on or before:
(i)
the prescribed date for the financial year; or
(ii)
such later date (if any) as the Commissioner allows.
Penalty: 50 penalty units.
26(3)
A superannuation provider commits an offence if:
(a)
the superannuation provider pays a member any of the contributed amounts in relation to the member during a financial year; and
(b)
the superannuation provider fails to give the Commissioner a statement setting out the prescribed information on or before:
(i)
the prescribed date for the financial year; or
(ii)
such later date (if any) as the Commissioner allows.
Penalty: 50 penalty units.
26(4)
An offence against subsection (2) or (3) is an offence of strict liability.
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