Superannuation (Unclaimed Money and Lost Members) Act 1999
View history note
Hide history noteA superannuation provider who becomes aware of a material error, or material omission, in any information in a statement of the superannuation provider under subsection 22(2) must give the corrected or omitted information to the Commissioner.
22A(2)
The corrected or omitted information must be given: (a) in the approved form; and (b) no later than 30 days after the superannuation provider becomes aware of the error or omission.
Note 1:
The Commissioner may defer the time for giving the information: see section 388-55 in Schedule 1 to the Taxation Administration Act 1953 .
Note 2:
The Taxation Administration Act 1953 provides for offences and administrative penalties if the information is not given when it must be: see sections 8C and 8E of that Act and Division 286 in Schedule 1 to that Act.
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