Div 4 heading inserted by No 12 of 2012, s 3 and Sch 1 item 8, effective 22 March 2012.

S 44(1) amended by No 121 of 2001, s 3 and Sch 2 items 82 and 83, by repealing paras (a) and (b) and inserting the note after para (c), effective 1 July 2002. For application provision see history note under s 3(1). Paras (a) and (b) formerly read:

(a) a return, in the approved form, containing such information as is required by that form in relation to the RSA provider in respect of that year of income; and

Note:

The approved form of return may require the RSA provider to set out the tax file number of the RSA provider. See subsection 144(2) .

(b) a certificate, in the approved form, by the RSA provider in respect of that year of income; and

S 44(1) amended by No 54 of 1998.

S 44(2) amended by No 31 of 2001, s 3 and Sch 1 item 95, by adding the note at the end, effective 15 December 2001.

S 44(3) repealed by No 121 of 2001, s 3 and Sch 2 item 84, effective 1 July 2002. For application provision see history note under s 3(1). Subsec 44(3) formerly read:

44(3) Electronic returns.  

An approval given by APRA of a form of return for the purposes of paragraph (1)(a) may require or permit the return to be given on a specified kind of data processing device, or by way of electronic transmission, in accordance with specified software requirements.

S 44(3) amended by No 54 of 1998.

S 44(4) substituted by No 121 of 2001, s 3 and Sch 2 item 84, effective 1 July 2002. For application provision see history note under s 3(1). Subsec (4) formerly read:

44(4) Endorsement of certificate or report.  

If the return is not given on a data processing device, or by way of electronic transmission, the certificate referred to in paragraph (1)(b) or the report referred to in paragraph (1)(c) may be endorsed on the return.