Commonwealth Numbered Acts

SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 No. 78, 1993 - SECT 36

36.(1) The trustee of a superannuation entity must, within the prescribed
period after each year of income, give to the Commissioner:

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

   (b)  a certificate, in the approved form, by the trustee in relation to the
        entity in respect of that year of income; and

   (c)  the certificate given to the trustee by an approved auditor under Part
        13 in relation to the entity in respect of that year of income.
        Offence

(2) A person who intentionally or recklessly contravenes subsection (1) is
guilty of an offence punishable on conviction by a fine not exceeding 50
penalty units. Data processing devices

(3) An approval given by the Commissioner 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 in accordance with specified software
requirements. Endorsement of certificates

(4) If the return is given otherwise than on a data processing device, a
certificate referred to in paragraph (1)(b) or (c) may be endorsed on the
return.