Commonwealth Numbered Regulations
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SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS
1997
TABLE OF PROVISIONS
1. Citation
2. Definitions
3. Member contributions statement-additional matters (Act, subsection 13 (2))
4. Form of information to be given to the Commissioner
5. Where information is to be given
6. Change of superannuation provider's address for service
7. How an address for service will be determined
8. Last known place of business or residence
9. Change or omission in information given to the Commissioner
10. Giving a tax file number statement to the Commissioner
11. Commissioner may cause information to be marked or annotated
12. Need to give information in the required form and manner
13. Commissioner may request information
14. Services of notices etc.
15. Presumption as to signatures
16. Amounts of interest to be rounded down-surcharge debt accounts
17. Amounts remitted or refunded to be rounded up
18. Expenses for persons attending before the Commissioner (Act, subsection 39 (4))
SCHEDULE 1
SCHEDULE 2
SCHEDULE 3
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