Superannuation Industry (Supervision) Regulations 1994



For subsection 34Z(1) of the Act, the trustee of a prescribed eligible superannuation entity must give to the Commissioner of Taxation (the Commissioner ):

(a) at least one unique superannuation identifier for the entity; and

(b) for each unique superannuation identifier:

(i) one set of bank details that is sufficient to enable an electronic payment to be made; and

(ii) either:

(A) one internet protocol address; or

(B) one other kind of digital address approved by the Commissioner for the receipt of electronic communications.

The trustee may give:

(a) the same bank details for more than one unique superannuation identifier; and

(b) the same internet protocol address, or other approved digital address, for more than one unique superannuation identifier.

The trustee must tell the Commissioner the date on which the information is to be operative for the entity.


However, the information must be operative for the entity on or before the date on which the entity first receives a contribution (other than a contribution received from an employer that is not covered by regulation 7.07E or a contribution received from a member), or a rollover or transfer of a member ' s withdrawal benefit.


The trustee must give the information mentioned in subregulation (1) to the Commissioner on or before 10 business days before the day on which the entity first receives a contribution, or a rollover or a transfer of a member ' s withdrawal benefit.

(Repealed by FRLI No F2018L01373)

(Repealed by FRLI No F2018L01373)

If the trustee of an entity proposes to change any information given for the entity under this regulation, the trustee must give the changed information to the Commissioner no later than 10 business days before the new information is to be operative for the entity.


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