Tax and Superannuation Laws Amendment (2014 Measures No. 4) Regulation 2014 (211 of 2014)

Schedule 1   Pass Through of Employee Details

Superannuation Industry (Supervision) Regulations 1994

2   Regulation 7.07F

Repeal the regulation, substitute:

7.07F Information and contributions sent electronically

(1) A regulated superannuation fund must be able to receive the following electronically:

(a) contributions sent to the fund by an employer;

(b) information sent to the fund under regulation 7.07A in relation to a contribution;

(c) information sent to the fund under regulation 7.07E or 7.07EA;

(d) any other information relating to a contribution sent to the fund.

(2) Subregulation (1) does not apply if:

(a) the fund is a self managed superannuation fund and the information or contribution is sent by a related party of the fund; or

(b) the information or contribution is not sent in accordance with any applicable Standards made under subsection 34K(3) of the Act.

Note: Standards made under subsection 34K(3) of the Act may set out additional requirements for how information and contributions are to be received by the fund.