Document ID: chunk:federal_register_of_legislation:C2022C00273:section:22a
Version: federal_register_of_legislation:C2022C00273
Segment Type: section
Provision Reference: s 22A
Character Range: 142323–143207

22A  Errors or omissions in statements
 (1) A 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.
 (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.

Division 2—Payments by Commissioner