Document ID: chunk:federal_register_of_legislation:C2025C00154:section:45r
Version: federal_register_of_legislation:C2025C00154
Segment Type: section
Provision Reference: s 45R
Character Range: 79962–80931

45R  RSA providers to provide information for inclusion in register
 (1) The following matters may be prescribed by regulation:
 (a) information that is required to be given to the Commissioner of Taxation in accordance with this section in relation to prescribed RSAs;
 (b) the manner and form (including electronic form) in which the prescribed information is to be provided;
 (c) the time at which, or period within which, the prescribed information is to be provided.
 (2) The RSA provider of a prescribed RSA must give the prescribed information in relation to the RSA to the Commissioner of Taxation in accordance with the regulation.

Contravening requirement to give information
 (3) A person commits an offence of strict liability if the person contravenes subsection (2).
Penalty: 25 penalty units.
Note: For offences of strict liability, see subsection 6.1(1) of the Criminal Code.

Part 5—Duties etc. of RSA providers and employers

Division 1—Preliminary