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 1 Superannuation Industry (Supervision) Act 1993
Division 1 Information register for data and payment standards
Superannuation Industry (Supervision) Act 1993
7 Application
(1) The register provided for by Subdivision B of Division 4 of Part 3B of the Superannuation Industry (Supervision) Act 1993, as inserted by this Schedule, is to be kept from 1 July 2013.
(2) A regulation made for the purposes of subsection 34Z(1) of the Superannuation Industry (Supervision) Act 1993, 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.