SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 (REPEALED)
For subsection 13(4A) of the Act, a statement by a superannuation provider (the ``destination superannuation provider'' ) to which any of the member's contributed amounts are transferred by another superannuation provider must include information (if applicable) on the matters set out in Schedule 6 .
View history note
Hide history note3C(2)
Subregulation (1) applies to a destination superannuation provider for a member only if, within the time allowed, the other superannuation provider requests information on a matter set out in Schedule 6 for the member.
3C(3)
For subregulation (2), the time allowed is:
(a) if the amounts were or are transferred in the 1996-97 financial year or the 1997-98 financial year - not later than 7 days before the notification date for the financial year in which the amounts were or are transferred; or
(b) if the amounts were or are transferred in a later financial year - within 7 days after the day on which the amounts were or are transferred.
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