OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)

PART IA - REASONABLE BENEFIT LIMITS  

Division 2 - Information and time periods  

REGULATION 4J   INFORMATION UNDER SECTION 15J OF THE ACT  

4J(1)   [ Notification of roll-overs ]  

The period within which the details of the transaction referred to in paragraph 15J(1)(b) of the Act must be provided by a person is 28 days or such longer period as the Commissioner reasonably allows after the transaction takes place.

4J(2)   [ Roll-over information required ]  

The information required for the purposes of subsection 15J(1) of the Act is the information specified in Schedule 7 .

4J(3)   [ Commutation or residual capital value payment ]  

The information required for the purposes of subsection 15J(2) of the Act is the information specified in Schedule 5 , other than the information in that Schedule relating to superannuation pensions and annuities.

4J(4)   [ Time for notice: roll-over of commutation or residual capital value payment ]  

The period within which the details of the transaction referred to in paragraph 15J(2)(d) of the Act must be provided by a payer is 14 days after the end of the month in which the transaction takes place.

4J(5)   [ Transaction details before 14 September 1990 ]  

A payer is not in breach of subregulation (4) in relation to the provision of details of a transaction that took place at any time before 14 September 1990 if those details were not provided before that date.