(1) If, at any time, a superannuation provider becomes aware of a material change or a material omission in any information given to the Commissioner under the Act or this instrument, the provider must:
(a) tell the Commissioner of the change; or
(b) give the omitted information to the Commissioner.
(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) in any other case--before the reporting day after the next reporting day.