Retirement Savings Accounts Act 1997

PART 4A - DATA AND PAYMENT REGULATIONS AND STANDARDS RELATING TO RSAS  

Division 4 - Information  

Subdivision B - Register of information about certain RSAs  

SECTION 45Q   REGISTER OF INFORMATION ABOUT CERTAIN RSAs  

45Q(1)    
The Commissioner of Taxation must keep a register of information for the purposes of this Part.

45Q(2)    
The Commissioner of Taxation is to keep the register by electronic means.

45Q(3)    
The register is not a legislative instrument.

45Q(4)    
The Commissioner of Taxation may cause the contents of all or part of the register to be made available to entities that must comply with:


(a) the data and payment regulations and standards relating to RSAs; or


(b) the superannuation data and payment regulations and standards.

Contents of the register

45Q(5)    
The register must contain the information given to the Commissioner of Taxation in accordance with section 45R .

45Q(6)    
The Commissioner of Taxation is to combine the register kept under this section with the register kept under section 34Y of the Superannuation Industry (Supervision) Act 1993 .


 

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