Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Pt 5-25 heading substituted by No 162 of 2015, s 3 and Sch 4 item 16, effective 30 November 2015. The heading formerly read:

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS

Pt 5-25 inserted by No 91 of 2000.

Div 390 inserted by No 9 of 2007 , s 3 and Sch 4 item 15, applicable in relation to things that are done and events that occur on or after 1 July 2007.

Subdiv 390-A heading substituted by No 158 of 2012, s 3 and Sch 3 item 1, applicable in relation to periods starting on and after 1 July 2012. The heading formerly read:

Subdivision 390-A - Contributions statements and roll-over superannuation benefit statements, etc.

Subdiv 390-A inserted by No 9 of 2007 , s 3 and Sch 4 item 15, applicable in relation to things that are done and events that occur on or after 1 July 2007.

S 390-5(1) amended by No 76 of 2023, s 3 and Sch 2 item 732, by omitting " Chapter 7 of " before " the Corporations Act 2001 " from note 2, effective 20 October 2023.

S 390-5(1) amended by No 13 of 2018, s 3 and Sch 1 item 57, by substituting note 2, effective 6 March 2018. For application provision, see note under s 133-120(2) . Note 2 formerly read:

Note 2:

If a person is dissatisfied with a statement given to the Commissioner by a superannuation provider under this section, the person may make a complaint:

(a) under the AFCA scheme (within the meaning of Chapter 7 of the Corporations Act 2001 ), but not before the authorisation of the scheme comes into force; or

(b) under section 15CA of the Superannuation (Resolution of Complaints) Act 1993 , but not on or after the day on or after which complaints cannot be made because of section 14AB of that Act.

S 390-5(1) amended by No 13 of 2018, s 3 and Sch 1 item 30, by substituting note 2, effective 6 March 2018 and applicable on and after the day on which the first authorisation of an external dispute resolution scheme, under Part 7.10A of the Corporations Act 2001 , comes into force. Note 2 formerly read:

Note 2:

A person may make a complaint to the Superannuation Complaints Tribunal under section 15CA of the Superannuation (Resolution of Complaints) Act 1993 if the person is dissatisfied with a statement given to the Commissioner by a superannuation provider under this section.

S 390-5(1) substituted by No 158 of 2012, s 3 and Sch 3 item 3, applicable in relation to periods starting on and after 1 July 2012. S 390-5(1) formerly read:

390-5(1)
A *superannuation provider in relation to a *superannuation plan must give the Commissioner a statement in relation to contributions (if any) made to the plan in respect of an individual during a period specified in a determination under subsection (6) if:

(a) for a superannuation plan that is a *self managed superannuation fund - either or both of these conditions are satisfied:

(i) the individual held a *superannuation interest in the plan at the end of the period;

(ii) the individual held a superannuation interest in the plan at any time during the period and received one or more *superannuation benefits from the plan during the period; or

(b) for a superannuation plan that is not a self managed superannuation fund:

(i) contributions were made to the plan in respect of the individual during the period; and

(ii) either or both of the conditions in subparagraphs (a)(i) and (ii) are satisfied.

Note 1:

Section 286-75 provides an administrative penalty for breach of this subsection.

Note 2:

A person may make a complaint to the Superannuation Complaints Tribunal under section 15CA of the Superannuation (Resolution of Complaints) Act 1993 if the person is dissatisfied with a statement given to the Commissioner by a superannuation provider under this section.

S 390-5(2) repealed by No 158 of 2012, s 3 and Sch 3 item 3, applicable in relation to periods starting on and after 1 July 2012. S 390-5(2) formerly read:

390-5(2)
Treat the following as contributions for the purposes of this section:

(a) *notional taxed contributions in relation to a *defined benefit interest in the *superannuation plan;

(b) amounts mentioned in subsection 292-25(3) of the Income Tax Assessment Act 1997 allocated by the *superannuation provider in relation to the superannuation plan.

S 390-5(3) repealed by No 158 of 2012, s 3 and Sch 3 item 3, applicable in relation to periods starting on and after 1 July 2012. S 390-5(3) formerly read:

390-5(3)
For the purposes of subparagraph (1)(a)(ii), disregard *roll-over superannuation benefits that the individual is taken to receive under section 307-15 of the Income Tax Assessment Act 1997 .

S 390-5(9) amended by No 78 of 2019, s 3 and Sch 3 item 3, by inserting para (e), effective 1 January 2020.

S 390-5(9) amended by No 8 of 2019, s 3 and Sch 4 item 18, by inserting para (d), effective 1 April 2019.

S 390-5(9) amended by No 158 of 2012, s 3 and Sch 3 items 4 - 5, by inserting " made to the *superannuation plan " in para (a) and substituting para (b) and (c) for para (b), applicable in relation to periods starting on and after 1 July 2012. Para (b) formerly read:

(b) if the plan is a *self managed superannuation fund and no contributions were made to the plan in respect of the individual during the period - a statement to that effect.

S 390-5(9A) amended by No 118 of 2013, s 3 and Sch 1 item 36, by substituting " subsection 291-25(3) " for " subsection 292-25(3) " in para (b), effective 29 June 2013. For application, transitional and saving provisions, see note under Pt 2-35 heading.

S 390-5(9A) amended by No 82 of 2013, s 3 and Sch 3 item 36, by inserting para (d), effective 28 June 2013. For application provision, see note under Pt 3-20 heading.

S 390-5(9A) inserted by No 158 of 2012, s 3 and Sch 3 item 6, applicable in relation to periods starting on and after 1 July 2012.

S 390-5(11) amended by No 158 of 2012, s 3 and Sch 3 items 7 - 8, by substituting " who holds the *superannuation interest in the plan " for " in respect of whom the contributions are made " in para (c) and omitting " who made at least some of the contributions " after " a person " in para (c)(ii), applicable in relation to periods starting on and after 1 July 2012.

S 390-5 inserted by No 9 of 2007 , s 3 and Sch 4 item 15, applicable in relation to things that are done and events that occur on or after 1 July 2007.

Note: For transitional rules about provisions related to the application of Division 292 of the Income Tax Assessment Act 1997 in the period from 10 May 2006 to 30 June 2007, see section 292-80 of the Income Tax (Transitional Provisions) Act 1997 .)