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 2 Monitoring
Retirement Savings Accounts Act 1997
31 After subsection 3(2)
Insert:
(2A) Powers and duties are also conferred by Part 10 on the Commissioner of Taxation for the purposes of the administration of the provisions he or she administers.
Note: Generally, the Commissioner of Taxation is not referred to in these provisions, Regulator is used instead. See the definition of Regulator in section 16.