Reg 99A repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007. Reg 99A formerly read:
REGULATION 99A CONTENTS OF ETP PRE-PAYMENT STATEMENT
99A(1)
The payer must set out in an ETP pre-payment statement at least the following information:
(a)
the name, business address and contact telephone number of the payer;
(b)
the name, contact address last known to the payer, and date of birth (if known), of the taxpayer;
(c)
the amount, or notional amount, of the ETP that is payable to the taxpayer;
(d)
the amounts, or the notional amounts, of so much of the ETP as comprises each of the following:
(i)
the preserved benefits;
(ii)
the restricted non-preserved benefits;
(iii)
the unrestricted non-preserved benefits;
(e)
an explanation of the effect of the classification of amounts, or notional amounts, under paragraph (d) that:
(i)
are available to be taken in cash (if any);
(ii)
can be rolled-over (if any);
(iii)
must be rolled-over (if any);
(f)
the amounts, or the notional amounts, of so much of the ETP as comprises each of the following:
(i)
each component mentioned in section
27AA
of the Act;
(ii)
each element mentioned in section
27AB
of the Act;
(g)
the commencement date of the eligible service period;
(h)
the number of pre-July 83 days, and post-June 83 days, in the eligible service period, as calculated by the payer to the date mentioned in subregulation (3);
(i)
the amount, or notional amount, of the 15 February 1990 roll-over balance (if known);
(j)
the date in relation to which the information given under paragraphs (a) to (i) was, or is expected to be, correct;
(k)
the date when the ETP pre-payment statement is issued.
Penalty: 5 penalty units.
History
Reg 99A(1) amended by SR No 302 of 2002.
99A(1A)
An offence under subregulation (1) is an offence of strict liability.
Note:
For
strict liability
, see section
6.1
of the
Criminal Code
.
History
Reg 99A(1A) inserted by SR No 302 of 2002.
99A(2)
If an amount referred to in subregulation (1) is nil, the payer does not have to set out that amount in the ETP pre-payment statement.
99A(3)
For subregulation (1),
``notional amount''
means an amount calculated by the payer to a particular date and may include projected figures.
History
Reg 99 to 99MA substituted for former reg 99A by SR No 14 of 1998.
Reg 99A inserted by SR No 139 of 1995.
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