Reg 17 repealed by SLI No 73 of 2007, reg 3 and Sch 1 item 3, applicable in relation to a superannuation provider that receives employer contributions on or after 1 July 2007. Reg 17 formerly read:
REGULATION 17 REPORTING BETWEEN SUPERANNUATION PROVIDERS
17(1)
This regulation applies to a superannuation provider that has received employer contributions on or after 1 July 2005.
Note:
Superannuation provider
is defined in subsection
6(1)
of the Act.
17(2)
For subsection
78A(3)
of the Act, a statement given by the transferring superannuation provider to the receiving superannuation provider must contain the information in relation to contributions received for the member or RSA holder that the transferring superannuation provider would have been required to report under section
78
of the Act and regulation
16
, if the member or RSA holder had remained a member or holder of the RSA at the end of the year.
Note 1:
Under subsection
78A(1)
of the Act, the statement must be in an approved form.
Note 2:
Under subsection
78A(1)
of the Act, the transferring provider must provide a statement as set out in these regulations within 30 days after the day of the transfer.
17(3)
However, the superannuation provider is not required to provide information mentioned in subregulation (2) if the Commissioner of Taxation advises the provider that the information is not required.
Note:
The Commissioner of Taxation will provide guidance on whether particular information mentioned in subregulation (2) is relevant for the statement of particular superannuation providers.
Reg 17 inserted by SLI No 260 of 2006, reg 3 and Sch 1 item 1, effective 6 October 2006.
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