Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

PART 3 - ASSESSMENT AND COLLECTION OF SURCHARGE  

SECTION 13   GIVING OF INFORMATION IN CERTAIN FORM  

13(1)   Notice stating how information to be given.  

The Commissioner may, by notice published in the Gazette , set out the way in which information to be contained in a statement under section 12 is to be given.

13(2)   Date of effect of notice.  

The notice has effect on and after the day stated in the notice.

13(3)   Superannuation provider to comply with notice.  

If any of the information that a superannuation provider is required to give under section 12 is kept by or on behalf of the provider by a data processing device, the provider must give the information in a way set out in the notice.

13(4)   Exemption.  

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The Commissioner may, by legislative instrument, exempt a superannuation provider from subsection (3).

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History

S 13(4) amended by No 58 of 2006 , s 3 and Sch 7 item 266, by substituting " legislative instrument " for " writing " , effective 22 June 2006.

13(5)    
(Repealed by No No 58 of 2006 )

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History

S 13(5) repealed by No 58 of 2006 , s 3 and Sch 7 item 267, effective 22 June 2006. S 13(5) formerly read:

13(5) Disallowable instrument.  

An exemption under subsection (4) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 .

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