OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)
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Hide history noteThe period within which the details of the transaction referred to in paragraph 15J(1)(b) of the Act must be provided by a person is 28 days or such longer period as the Commissioner reasonably allows after the transaction takes place.
The information required for the purposes of subsection 15J(1) of the Act is the information specified in Schedule 7 .
4J(3) [ Commutation or residual capital value payment ]The information required for the purposes of subsection 15J(2) of the Act is the information specified in Schedule 5 , other than the information in that Schedule relating to superannuation pensions and annuities.
4J(4) [ Time for notice: roll-over of commutation or residual capital value payment ]The period within which the details of the transaction referred to in paragraph 15J(2)(d) of the Act must be provided by a payer is 14 days after the end of the month in which the transaction takes place.
4J(5) [ Transaction details before 14 September 1990 ]A payer is not in breach of subregulation (4) in relation to the provision of details of a transaction that took place at any time before 14 September 1990 if those details were not provided before that date.
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