OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)

SCHEDULE 5 - PRESCRIBED INFORMATION UNDER SUBSECTIONS 15G(1) AND (3) AND 15J(2) OF THE ACT  

(subsections 15G(1) and (3) and 15J(2) of the Act

regulation 4G and subregulation 4J(3) )

PART 1 - PAYMENTS MADE AT ANY TIME  

Recipient information

Name of the person who received the benefit

Address of the person who received the benefit

Tax file number of the person who received the benefit

Date of birth of the person who received the benefit

If the benefit is payable by an employer, whether the person is an associate of the employer.

Fund information

Payer ' s Name

Address of the payer

Whether the payer is a superannuation fund, life assurance company or registered organisation or an employer of the recipient

ETPs

Date on which the ETP was made

Start date of the eligible service period to which the ETP relates

Amount of the ETP

Pre-July 83 component

Untaxed element of the post-June 83 component

Taxed element of the post-June 83 component

Concessional component

Undeducted contributions

Non-qualifying component

Where the benefit is a result of the commutation or residual capital value of an earlier benefit:

whether the ETP arising out of the commutation or residual capital value has been rolled-over directly by the employer.

the date on which the earlier benefit was paid.

the amount of the earlier benefit rolled-over directly by the payer.

Superannuation pensions

The commencement day of the pension

Commencement of the eligible service period to which the pension relates

The annual value of the pension

Undeducted purchase price

Whether the pension is paid as a result of the permanent disability of the person

Whether the pension has a residual capital value

The amount of any residual capital value

Where the payer is a superannuation fund (the rules of which, at 15 August 1989, allowed the provision of a pension for the person the capital value of which exceeded 11.25 times any amount treated as salary under those rules) - whether the person was a member of that fund as at 15 August 1989

Benefits approved as pensions under paragraph (b)(ii) of the definition of superannuation pension in subsection 15E(1) of the Act

The information that the Commissioner reasonably requests in writing that a payer should provide, being information:

(a) that concerns an ETP, superannuation pension or annuity; or

(b) that is necessary to enable a determination of the payee ' s reasonable benefit limits to be made under subsection 15K(1) of the Act.

Annuities

Commencement day of the annuity

Amount of the ETP rolled-over to purchase the annuity

Pre-July 83 component

Untaxed element of the post-June 83 component

Taxed element of the post-June 83 component

Concessional Component

Undeducted contributions

Commencement of the eligible service period of the annuity

Whether the annuity was paid as a result of the permanent disability of the recipient