S 82 repealed by No 128 of 1999, s 3 and Sch 1 item 16, effective 13 October 1999. S 82 formerly read:
STATEMENT OF UNCLAIMED MONEY
82(1)
An RSA provider must give to the Commissioner of Taxation a statement, in a form approved by the Commissioner of Taxation, of all unclaimed money as at the end of that half-year.
Note:
The approved form may require the RSA provider to set out:
(a) the tax file number of any RSA holder to whom the statement relates, who has quoted his or her tax file number to the RSA provider; and
(b) the tax file number of the RSA provider.
See subsection
144(3)
.
82(2)
If, between the end of the half-year and the day on which the statement is given to the Commissioner of Taxation, the RSA provider pays any of the unclaimed money to a person who is entitled to it, the statement must contain such particulars relating to the amounts paid as are required by the form.
82(3)
An approval by the Commissioner of Taxation of a form of statement for the purposes of subsection (1) may require or permit the statement to be given on a specified kind of data processing device in accordance with specified software requirements.
82(4)
When statement must be given.
A statement under subsection (1) must be given on or before:
(a)
in relation to a half-year ending on 30 June in a calendar year
-
31 October in that calendar year; or
(b)
in relation to a half-year ending on 31 December in a calendar year
-
30 April in the following calendar year.
82(5)
Commissioner of Taxation may extend time for lodging statement.
The Commissioner of Taxation may, in writing, provide for a later day to apply under paragraph (4)(a) or (b). This may be done before or after the day specified in the paragraph concerned.
82(6)
RSA provider not to contravene section.
An RSA provider must not intentionally or recklessly contravene this section.
Penalty: 100 penalty units.
For transitional and saving provisions, see the history note to s 3(1).
View history note
Hide history note