Superannuation Guarantee (Administration) Regulations 2018

PART 5 - CHOICE OF FUND REQUIREMENTS  

SECTION 16  

16   CHOSEN FUNDS - INFORMATION TO BE PROVIDED BY EMPLOYEE  
For the purposes of subparagraph 32FA(1)(a)(ii) of the Act, the following information is prescribed:


(a) the employee ' s account name in the fund;


(b) if the fund uses a number or other unique identifier to refer to the employee ' s account - the number or identifier that relates to the account;


(c) the full name of the fund;


(d) if the fund has an Australian Business Number - the number;


(e) a written statement that complies with subsection 25(1) of the Act from the trustee of the fund;


(f) if the fund is a self managed superannuation fund within the meaning of section 17A of the Superannuation Industry (Supervision) Act 1993 - evidence from the Australian Taxation Office that the fund is a regulated superannuation fund (within the meaning of that Act);


(g) information concerning the method of payment for the employee ' s contributions, and details necessary to make the payment;


(h) if the fund uses a number or other unique identifier to refer to its superannuation products - the number or identifier that relates to the product provided to the employee;


(i) if the employer uses a number or other unique identifier to refer to the employee - the number or identifier that relates to the employee.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.