Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)

Schedule 2   Unclaimed superannuation money

Part 1   Amendment of the Superannuation (Unclaimed Money and Lost Members) Act 1999

3   Section 7 (simplified outline)

Omit:

Superannuation of persons who used to hold temporary visas

The Commissioner of Taxation must give the superannuation provider for a fund a notice identifying a member of the fund if satisfied that the member used to be the holder of a temporary visa, has left Australia and is not an Australian or New Zealand citizen or the holder of a visa.

substitute:

Superannuation of former temporary residents

The Commissioner of Taxation must give the superannuation provider for a fund a notice identifying a member of the fund if satisfied that the member is a former temporary resident.


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