Reg 99D repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007. Reg 99D formerly read:
REGULATION 99D PAYER TO GIVE RECEIVING FUND AN ETP ROLL-OVER STATEMENT
99D(1)
A payer must give to the receiving fund, directly or in accordance with payment instructions under regulation
99E
, within 7 days after the roll-over, an ETP roll-over statement setting out at least the following information:
(a)
the relevant person
'
s name and date of birth (if known);
(b)
the contact address of the relevant person last known to the payer;
(c)
the relevant person
'
s tax file number, if required or permitted under subsection
299M(2)
or
299N(2)
of the
Superannuation Industry (Supervision) Act 1993
, or subsection
138(2)
of the
Retirement Savings Accounts Act 1997
;
(d)
the name and contact telephone number of the payer;
(e)
the name and address of the receiving fund;
(f)
the amount paid to the receiving fund;
(g)
the amounts of the preserved benefits, restricted non-preserved benefits and unrestricted non-preserved benefits in the applied amount;
(h)
the commencement date of the eligible service period;
(i)
the number of pre-July 83 days and post-June 83 days in the eligible service period;
(j)
subject to regulation
99F
, the amount of each tax component of the roll-over payment mentioned in subparagraph
27D(1)(b)(iii)
of the Act;
(k)
the amount of the 15 February 1990 roll-over balance (if known);
(l)
whether, in accordance with regulation
99G
, the applied amount relates to a pre-1 July 1994 pension or annuity;
(m)
the name, telephone number and address of the relevant person
'
s agent, if the relevant person asks that this information be included.
Penalty: 5 penalty units.
History
Reg 99D(1) amended by SLI No 187 of 2006, reg 3 and Sch 1 items 11 and 12, by substituting
"
relevant person
'
s
"
for
"
taxpayer
'
s
"
in paras (a), (c) and (m) and substituting
"
relevant person
"
for
"
taxpayer
"
in paras (b) and (m), effective 18 July 2006.
Reg 99D(1) amended by SR No 302 of 2002.
99D(2)
It is a defence to a prosecution under subregulation (1) for a failure to set out an amount that the amount was nil.
Note:
A defendant bears an evidential burden for the matter mentioned in subregulation (2) (see section
13.3
of the
Criminal Code
).
History
Reg 99D(2) and (3) substituted for reg 99D(2) by SR No 302 of 2002.
99D(3)
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 99D(2) and (3) substituted for reg 99D(2) by SR No 302 of 2002.
99D(4)
In subregulation (1):
relevant person
means:
(a)
the taxpayer; or
(b)
for a contributions-splitting ETP
-
the receiving spouse.
History
Reg 99D(4) inserted by SLI No 187 of 2006, reg 3 and Sch 1 item 13, effective 18 July 2006.
Reg 99D inserted by SR No 14 of 1998.
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