Document ID: chunk:federal_register_of_legislation:F2019L00385:reg:8
Version: federal_register_of_legislation:F2019L00385
Segment Type: reg
Provision Reference: reg 8
Character Range: 4852–5700

8  Change or omission in information given to the Commissioner
 (1) If at any time a superannuation provider becomes aware of a change or omission in any information given to the Commissioner for the purposes of the Act or this instrument, the provider must:
 (a) inform the Commissioner of the change; or
 (b) give the omitted information to the Commissioner;
as the case requires, unless the provider is reasonably satisfied that the change or omission will not affect an assessment.
 (2) Information required by subsection (1) must be given:
 (a) if the provider becomes aware of the change or omission at least 30 days before the next reporting day—before that reporting day; or
 (b) if the provider becomes aware of the change or omission less than 30 days before the next reporting day—before the reporting day after the next reporting day.