SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 (REPEALED)

PART 2 - STATEMENTS BY SUPERANNUATION PROVIDERS - ADDITIONAL INFORMATION  

REGULATION 3C   INFORMATION TO BE GIVEN TO A TRANSFEROR SUPERANNUATION PROVIDER (ACT, SUBSECTION 13(4A))  

3C(1)    
For subsection 13(4A) of the Act, a statement by a superannuation provider (the ``destination superannuation provider'' ) to which any of the member's contributed amounts are transferred by another superannuation provider must include information (if applicable) on the matters set out in Schedule 6 .


3C(2)    
Subregulation (1) applies to a destination superannuation provider for a member only if, within the time allowed, the other superannuation provider requests information on a matter set out in Schedule 6 for the member.


3C(3)    
For subregulation (2), the time allowed is:


(a) if the amounts were or are transferred in the 1996-97 financial year or the 1997-98 financial year - not later than 7 days before the notification date for the financial year in which the amounts were or are transferred; or


(b) if the amounts were or are transferred in a later financial year - within 7 days after the day on which the amounts were or are transferred.





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