Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 (114 of 2001)

Schedule 1   Amendments

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

33   Subsection 12(3)

Repeal the subsection, substitute:

Superannuation provider that pays out contributed amounts

(3) If, after 7.30 pm by legal time in the Australian Capital Territory on 20 August 1996, any of the contributed amounts in relation to the member were or are paid by a superannuation provider:

(a) to the member; or

(b) to the member, or to a person other than a member, under a payment split;

then the provider must, not later than the notification date for the financial year in which the payment was or is made or such later date (if any) as the Commissioner allows, give the Commissioner a statement setting out:

(c) the member’s name, the address of the member’s place of residence or place of business or employment, the date of the member’s birth and, if given to the provider in connection with the operation or the possible future operation of this Act, the member’s tax file number; and

(d) the particulars referred to in subsection (5); and

(e) the date of the payment; and

(f) any other information required by the regulations.