S 12(2) amended by No 102 of 2005, s 3 and Sch 1 item 25, by inserting " (being a financial year that ends before 1 July 2005) " after " the end of each financial year " , effective 12 August 2005.

S 12(3) amended by No 102 of 2005, s 3 and Sch 1 item 26, by inserting " and before 1 July 2005 " after " 20 August 1996 " , effective 12 August 2005.

S 12(3) substituted by No 114 of 2001, s 3 and Sch 1 item 33, effective 28 December 2002. S 12(3) formerly read:

12(3)
Superannuation provider that pays out contributed amounts to the member. If, after 7.30 pm by legal time in the Australian Capital Territory on 20 August 1996, any of the contributed amounts in relation to the member were or are paid by a superannuation provider to the member, the provider must, not later than the notification date for the financial year in which the payment was or is made or such later date (if any) as the Commissioner allows, give the Commissioner a statement setting out:

(a) the member ' s name, the address of the member ' s place of residence or place of business or employment, the date of the member ' s birth and, if given to the provider in connection with the operation or the possible future operation of this Act, the member ' s tax file number; and

(b) the particulars referred to in subsection (5); and

(c) the date of the payment; and

(d) any other information required by the regulations.

S 12(4) amended by No 131 of 1999, s 3 and Sch 2 item 5, by inserting " for a financial year earlier than the 1998-99 financial year " after " subsection (2) or (3) " , effective 7 December 1997. For transitional provisions, see the history note under s 6.

S 12(4A) inserted by No 131 of 1999, s 3 and Sch 1 item 6, effective 7 December 1997. For transitional provisions, see the history note under s 6.

S 12(4B) inserted by No 131 of 1999, s 3 and Sch 1 item 6, effective 7 December 1997. For transitional provisions, see the history note under s 6.

S 12(5) amended by No 96 of 2001, s 3 and Sch 2 item 4, by omitting " and the total of so much of those amounts as are specified roll-over amounts referred to in subparagraph 9(2)(c)(iii) " after " subparagraph 9(2)(c)(i) " in para (a)(i), effective 7 December 1997. For application provision, see the history note to s 9(2).

S 12(5) substituted by No 131 of 1999, s 3 and Sch 2 item 7, effective 7 December 1997. For transitional provisions, see the history note under s 6. S 12(5) formerly read:

12(5)
Particulars to be included in statements. The particulars that are required to be given in a statement under paragraph (2)(c) or (3)(b) are the total of the contributed amounts (if any) in relation to the member for the financial year and:

(a) if the statement is given by a superannuation (accumulated benefits) provider:

(i) the total of so much of those contributed amounts as are referred to in subparagraph 9(2)(c)(i); and

(ii) the total of so much of those contributed amounts as are specified roll-over amounts referred to in subparagraph 9(2)(c)(iii); and

(iii) the total of the allocated surplus amounts referred to in paragraph 9(2)(d); or

(b) if the statement is given by a superannuation (defined benefits) provider - the amount, calculated under subsection 9(4), of the member ' s surchargeable contributions for the financial year.

S 12(6) amended by No 15 of 2007, s 3 and Sch 1 items 331 and 332, by substituting " a superannuation benefit (within the meaning of the Income Tax Assessment Act 1997 ) " for " a lump sum, or a pension, " in para (a) and substituting " the superannuation benefit " for " the lump sum or pension " in para (d), applicable to the 2007-2008 income year and later years.

S 12(6) amended by No 102 of 2005, s 3 and Sch 1 item 27, by inserting " (being a member who was a member at any time after 7.30 pm by legal time in the Australian Capital Territory on 20 August 1996 and before 1 July 2005), " before " then the provider " , effective 12 August 2005.

S 12(6) substituted by No 114 of 2001, s 3 and Sch 1 item 34, effective 28 December 2002. S 12(6) formerly read:

12(6)
Superannuation provider to give statement to Commissioner when benefit becomes payable. If a lump sum, or a pension, becomes payable by a superannuation provider for the benefit of a member, the provider must give the Commissioner a statement setting out:

(a) the member ' s name, the address of the member ' s place of residence or place of business or employment, the date of the member ' s birth and, if given to the provider in connection with the operation or the possible future operation of this Act, the member ' s tax file number; and

(b) the date on which the lump sum or pension became payable; and

(c) the particulars in relation to the benefits referred to in paragraph 15(6)(b); and

(d) any other information required by the regulations.

S 12(8) substituted by No 112 of 2020, s 3 and Sch 3 item 96, effective 28 September 2022. No 112 of 2020, s 3 and Sch 4 item 6 contains the following transitional provision:

…

Part 5 - Transitional rules

6 Transitional rules  
(1)
The Minister may, by legislative instrument, make rules prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments or repeals made by this Act.

(2)
Without limiting subitem (1), rules made under this item before the end of the period of 12 months starting on the day this Schedule commences may provide that provisions of this Act, or any other Act or instrument, have effect with any modifications prescribed by the rules. Those provisions then have effect as if they were so modified.

(3)
Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to rules made under this item before the end of the period of 12 months starting on the day this Schedule commences.

(4)
To avoid doubt, the rules may not do the following:

(a) create an offence or civil penalty;

(b) provide powers of:

(i) arrest or detention; or

(ii) entry, search or seizure;

(c) impose a tax;

(d) set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in this Act;

(e) directly amend the text of this Act.

(5)
This Schedule (other than subitem (4)) does not limit the rules that may be made under this item.

S 12(8) formerly read:

12(8) Definitions.  

In this section:

payment split
means a payment split under Part VIIIB of the Family Law Act 1975 .

splittable payment
has the same meaning as in Part VIIIB of the Family Law Act 1975 .

S 12(8) inserted by No 114 of 2001, s 3 and Sch 1 item 35, effective 28 December 2002.