SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION REGULATIONS 1997 (REPEALED)

PART 3 - INFORMATION GENERALLY  

REGULATION 6   FORM OF INFORMATION TO BE GIVEN TO THE COMMISSIONER  

6(1)   [Application]  

This regulation applies to information to be given by a person to the Commissioner under the Act or these Regulations, other than information to be contained in a statement under section 12 of the Act.

6(2)   [Set form, medium and format]  

The information must be given:

(a) if a form for the information is specified or approved by the Commissioner - in that form; and

(b) if a medium for the information is specified or approved by the Commissioner - in that medium; and

(c) if a format for the information is specified or approved by the Commissioner - in that format.

6(3)   [Power to specify]  

The Commissioner may specify or approve different forms, formats and media:

(a) for information to be given by different types of superannuation providers or other persons; or

(b) for use in different circumstances.

6(4)   [Signature and verification]  

If a specified or approved form so provides, the person must:

(a) sign the form or include identification of the person in the form; and

(b) verify the information by a declaration as set out in the form.

6(5)   [Accompanying information]  

Any information that accompanies other information that is given to the Commissioner in a specified or approved form must include:

(a) the signature or other identification of the person giving the information in the form; and

(b) an endorsement that identifies the information as accompanying the information given in the form.