Document ID: chunk:federal_register_of_legislation:C2021A00024:clause:1_21a:p2
Version: federal_register_of_legislation:C2021A00024
Segment Type: clause
Provision Reference: sch 1 cl 21A (pt 2/2)
Character Range: 13930–15420

held by the fund that is an account of a kind mentioned in paragraph (a):
 (i) this Part;
 (ii) the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007;
 (iii) the Income Tax Assessment Act 1997, Part 3AA of this Act, and Chapters 2 and 4 in Schedule 1 to the Taxation Administration Act 1953, so far as they relate to this Part or the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007.
 (5) The statement under subsection (4) is not required to contain information relevant to an account that, as at the calculation time under subsection 21C(1) in relation to the account, is no longer held by the fund.
Note 1: The Commissioner may defer the time for giving a statement required under this section: 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 a statement required under this section is not given when it must be: see sections 8C and 8E of that Act and Division 286 in Schedule 1 to that Act.
Note 3: The Taxation Administration Act 1953 provides for offences and administrative penalties if a statement required under this section includes false or misleading information: see sections 8K, 8M, 8N and 8R of that Act and Division 284 in Schedule 1 to that Act.
Note 4: The approved form may also require a statement required under this section to include certain tax file numbers: see subsection 25(3) of this Act.