Superannuation Industry (Supervision) Regulations 1994
Subregulation (2) applies to the trustee of a regulated superannuation fund or approved deposit fund (the transferring fund ) if:
(a) the transferring fund receives:
(i) a request under regulation 6.33 to rollover or transfer the whole or a part of a member ' s withdrawal benefit from the transferring fund to another regulated superannuation fund or approved deposit fund, or an RSA provider; or
(ii) a request to rollover or transfer the whole or a part of a member ' s withdrawal benefit from the transferring fund to an EPSSS; and
(b) the request was not given to the trustee by the Commissioner of Taxation; and
(c) the transferring fund has the member ' s tax file number.
The trustee of the transferring fund must ask the Commissioner of Taxation, using an electronic interface provided by the Commissioner, for a notice under subsection 299TD(2) of the Act in relation to the member. 6.33D(3)
However, subregulation (2) does not apply if the Commissioner has previously given the trustee a notice under subsection 299TD(2) of the Act stating that the Commissioner was able to validate the member ' s information given by the trustee. 6.33D(4)
The trustee may ask the member for any proof of identity information in the approved form referred to in paragraph 6.33(2)(b) that the trustee reasonably requires to process the request if:
(a) the Commissioner of Taxation gives the trustee a notice under subsection 299TD(2) of the Act stating that the Commissioner is not able to validate the information mentioned in subsection (2); or
(b) the trustee does not have the member ' s tax file number.
The trustee must ask for the proof of identity information under subregulation (4) not later than:
(a) for a trustee to whom paragraph (4)(a) applies - 5 business days after receiving the Commissioner ' s notice; and
(b) for a trustee to whom paragraph (4)(b) applies - 5 business days after receiving the request to rollover or transfer the whole or a part of the member ' s withdrawal benefit.
If the trustee does not receive the information requested under subregulation (4) within 10 business days after making the request, the trustee must make reasonable further inquiries of the member to obtain the information.
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