Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)

Schedule 4   Improving efficiency and data quality in the superannuation system

Part 2   Retirement Savings Accounts Act 1997

Division 1   Information register for data and payment standards

Retirement Savings Accounts Act 1997

30   Application

(1) The register provided for by Subdivision B of Division 4 of Part 4A of the Retirement Savings Accounts Act 1997, as inserted by this Schedule, is to be kept from 1 July 2013.

(2) A regulation made for the purposes of subsection 45S(1) of the Retirement Savings Accounts Act 1997, as inserted by this Schedule, must not prescribe a time by which information is to be provided to the Commissioner of Taxation that is before 1 March 2013.