Document ID: chunk:federal_register_of_legislation:F2025C00069:reg:3:p6
Version: federal_register_of_legislation:F2025C00069
Segment Type: reg
Provision Reference: reg 3 (pt 6/71)
Character Range: 407855–410640

given by the trustee.
 (4) The trustee must make the request not later than 3 business days after receiving the information.

7.07C  Trustee may give membership or account number to Commissioner of Taxation
  The trustee of a regulated superannuation fund may give the Commissioner of Taxation the membership number, or account number, for a member of the fund.

7.07D  Invalid initial registration information
 (1) This regulation applies to the trustee of a regulated superannuation fund, other than a self managed superannuation fund, if the Commissioner of Taxation gives the trustee a notice under subsection 299TD(2) of the Act stating that the Commissioner is not able to validate the information given to the Commissioner by the trustee under regulation 7.07B.
 (2) The trustee must, not later than 5 business days after receiving the Commissioner's notice, ask the employer to confirm the following information for the member:
 (a) full name;
 (b) tax file number;
 (c) date of birth;
 (d) residential address.
 (3) If an employer receives a request from a trustee under subregulation (2), the employer must make all reasonable efforts to give the trustee the complete or correct information for the employee not later than 10 business days after receiving the request.

7.07E  Employee details for contribution
 (1) This regulation applies to an employer who makes a contribution for an employee to a regulated superannuation fund, unless:
 (a) the fund is a self managed superannuation fund; and
 (b) the employer is a related party of the fund.
 (2) The employer must give the following information to the fund in relation to the contribution:
 (a) the employee's full name;
 (b) the employee's residential address;
 (c) the employee's tax file number;
 (d) the employee's telephone number.
 (3) However, the employer is not required to give the information mentioned in subregulation (2) to the fund if:
 (a) the employee has not given the information to the employer, and the employer has made reasonable efforts to obtain the information from the employee; or
 (b) the fund is a self managed superannuation fund and the employer is a related party of the fund.
 (4) The employer must give the information to the fund on the same day as the employer makes the contribution to the fund.
Note: Standards made under subsection 34K(3) of the Act may set out how the information in subregulation (2) is to be given to the fund, additional information that must be given, and how the contribution must be made.
 (5) The employer must assign a payment reference number to the contribution and include the payment reference number with the contribution.

7.07EA  Employee details may be passed through default fund
 (1) An employer may comply with regulation 7.07E by giving to a