Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 5-25
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RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS
Division 390
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Superannuation reporting
Subdivision 390-A
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Member information statements and roll-over superannuation benefit statements
SECTION 390-15
SUPERANNUATION STATEMENTS TO MEMBERS
390-15(1)
An individual, or the trustee of an individual ' s estate:
(a) may ask a *superannuation provider who has given information in a statement under section 390-5 , 390-10 or 390-12 in relation to the individual to give the individual or the trustee the same information; and
(b) may ask a *life insurance company that has given information in a statement under section 390-20 in relation to the individual to give the individual or the trustee the same information; and
(c) may ask the superannuation provider or life insurance company to give the information in writing.
390-15(2)
The *superannuation provider or *life insurance company must:
(a) comply with the request within 30 days after receiving the request; and
(b) if the individual or the trustee asked for the information to be given in writing - give the information in the *approved form.
390-15(3)
Subsection (2) does not apply if the *superannuation provider or *life insurance company has given the same information to the individual or the trustee previously (whether or not on request by the individual or trustee).
390-15(4)
If the individual or the trustee does not ask for the information to be given in writing, the *superannuation provider or *life insurance company may give the information to the individual or trustee in a way that the provider or company considers appropriate.
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationAn individual, or the trustee of an individual ' s estate:
(a) may ask a *superannuation provider who has given information in a statement under section 390-5 , 390-10 or 390-12 in relation to the individual to give the individual or the trustee the same information; and
(b) may ask a *life insurance company that has given information in a statement under section 390-20 in relation to the individual to give the individual or the trustee the same information; and
(c) may ask the superannuation provider or life insurance company to give the information in writing.
390-15(2)
The *superannuation provider or *life insurance company must:
(a) comply with the request within 30 days after receiving the request; and
(b) if the individual or the trustee asked for the information to be given in writing - give the information in the *approved form.
Note 1:
Section 286-75 provides an administrative penalty for breach of this subsection.
Note 2:
Section 388-55 allows the Commissioner to defer the time for giving an approved form.
390-15(3)
Subsection (2) does not apply if the *superannuation provider or *life insurance company has given the same information to the individual or the trustee previously (whether or not on request by the individual or trustee).
390-15(4)
If the individual or the trustee does not ask for the information to be given in writing, the *superannuation provider or *life insurance company may give the information to the individual or trustee in a way that the provider or company considers appropriate.
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