Superannuation Industry (Supervision) Regulations 1994
PART 7
-
CONTRIBUTION AND BENEFIT ACCRUAL STANDARDS (REGULATED SUPERANNUATION FUNDS)
Division 7.2
-
Contributions to be allocated to members
Subdivision 7.2.1
-
Superannuation data and payment matters
REGULATION 7.07E
EMPLOYEE DETAILS FOR CONTRIBUTION
7.07E(1)
This regulation applies to an employer who makes a contribution for an employee to a regulated superannuation fund, unless:
(a) the fund is a self managed superannuation fund; and
(b) the employer is a related party of the fund.
7.07E(2)
The employer must give the following information to the fund in relation to the contribution:
(a) the employee ' s full name;
(b) the employee ' s residential address;
(c) the employee ' s tax file number;
(d) the employee ' s telephone number.
7.07E(3)
However, the employer is not required to give the information mentioned in subregulation (2) to the fund if:
(a) the employee has not given the information to the employer, and the employer has made reasonable efforts to obtain the information from the employee; or
(b) the fund is a self managed superannuation fund and the employer is a related party of the fund.
7.07E(4)
The employer must give the information to the fund on the same day as the employer makes the contribution to the fund.
7.07E(5)
The employer must assign a payment reference number to the contribution and include the payment reference number with the contribution.
7.07E(6)
(Repealed by SLI No 127 of 2014)
View history note
Hide history noteThis regulation applies to an employer who makes a contribution for an employee to a regulated superannuation fund, unless:
(a) the fund is a self managed superannuation fund; and
(b) the employer is a related party of the fund.
7.07E(2)
The employer must give the following information to the fund in relation to the contribution:
(a) the employee ' s full name;
(b) the employee ' s residential address;
(c) the employee ' s tax file number;
(d) the employee ' s telephone number.
7.07E(3)
However, the employer is not required to give the information mentioned in subregulation (2) to the fund if:
(a) the employee has not given the information to the employer, and the employer has made reasonable efforts to obtain the information from the employee; or
(b) the fund is a self managed superannuation fund and the employer is a related party of the fund.
7.07E(4)
The employer must give the information to the fund on the same day as the employer makes the contribution to the fund.
Note:
Standards made under subsection 34K(3) of the Act may set out how the information in subregulation (2) is to be given to the fund, additional information that must be given, and how the contribution must be made.
7.07E(5)
The employer must assign a payment reference number to the contribution and include the payment reference number with the contribution.
7.07E(6)
(Repealed by SLI No 127 of 2014)
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.