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.
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.
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).
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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