Superannuation (Government Co-Contribution for Low Income Earners) Regulations 2004 (Repealed)

PART 3 - INFORMATION GENERALLY  

REGULATION 18   GIVING A TAX FILE NUMBER STATEMENT TO THE COMMISSIONER  

18(1)    
If:


(a) a superannuation provider has given information to the Commissioner in connection with the operation of the Act or these Regulations in relation to a member; and


(b) the member did not quote his or her tax file number to the provider in connection with the operation or possible future operation of the Act before the information was given; and


(c) the Commissioner has not informed the provider of the member ' s tax file number; and


(d) the member later quotes the tax file number to the provider in connection with the operation or possible future operation of the Act;

the provider must give a statement to the Commissioner relating to the member ' s tax file number.

Note:

A form will be approved by the Commissioner for this purpose - see subsection 12(2) . The approved form may require the provider to give information about members and their tax file numbers, and may require the provider to give other information.


18(2)    
A tax file number statement must be given to the Commissioner:


(a) if it is quoted to the provider not less than 30 days before the next reporting day - before that reporting day; or


(b) in any other case - before the reporting day after the next reporting day.

Note:

Superannuation providers must comply with any guidelines relating to tax file number information issued by the Privacy Commissioner under section 17 of the Privacy Act 1988 .



 

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