Document ID: chunk:federal_register_of_legislation:C2014C00706:clause:1_45p
Version: federal_register_of_legislation:C2014C00706
Segment Type: clause
Provision Reference: sch 1 cl 45P
Character Range: 23168–23750

45P  Correction and rectification of information
 (1) The Commissioner of Taxation may alter information in his or her possession for the purposes of ensuring the information complies with:
 (a) any applicable regulations made under this Part; and
 (b) any applicable data and payment standards relating to RSAs.
 (2) An alteration made by the Commissioner of Taxation under subsection (1) does not have the effect of discharging any liability of a person for a contravention of a provision of this Part relating to the information.

Superannuation Industry (Supervision) Act 1993