Superannuation Industry (Supervision) Act 1993
The Regulator or an authorised person may, by written notice given to a trustee of a superannuation entity, require each trustee of the entity to ensure that, within a specified period, the Regulator or an authorised person is given, in relation to a specified year of income of the entity: (a) such information; or (b) a report on such matters;
as is set out in the notice.
Note 1:
The information may include the tax file number of the entity. See subsection 299U(9) .
Note 2:
Failure to comply with the requirement is an offence. See section 285 .
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