Document ID: chunk:federal_register_of_legislation:C2021A00111:clause:5_90yzy:p1
Version: federal_register_of_legislation:C2021A00111
Segment Type: clause
Provision Reference: sch 5 cl 90YZY (pt 1/2)
Character Range: 22218–25060

90YZY  Requests for Commissioner of Taxation to provide superannuation information

Application for superannuation information
 (1) A person who is a party to either of the following proceedings in the Family Court of Western Australia, in relation to the person's de facto relationship with another person (the other party):
 (a) proceedings in relation to matters arising under this Part;
 (b) proceedings under the Family Court Act 1997 (WA) with respect to the property of the parties to the de facto relationship or either of them, if the person is considering bringing, or is a party to, related proceedings in relation to matters arising under this Part;
may apply, in the approved form, to the Principal Registrar of that Court for the Principal Registrar to request the superannuation information of that other party.

Request for superannuation information
 (2) If the Principal Registrar of that Court receives an application from a person under subsection (1) for the superannuation information of the other party, the Principal Registrar may:
 (a) request the Commissioner of Taxation to disclose that superannuation information for the purpose of all of the following proceedings (the relevant proceedings) in relation to the person's de facto relationship with the other party:
 (i) any proceedings in relation to matters arising under this Part;
 (ii) any proceedings under the Family Court Act 1997 (WA) with respect to the property of the parties to the de facto relationship or either of them, if the person is considering bringing, or is a party to, related proceedings in relation to matters arising under this Part; and
 (b) if the Commissioner of Taxation discloses that superannuation information to the Principal Registrar for the purpose of the relevant proceedings—disclose the superannuation information to the following:
 (i) the person and each lawyer of the person;
 (ii) the other party and each lawyer of the other party;
  for the person, other party or lawyer to make a record of, or disclose, for the purpose of the relevant proceedings.
Note 1: Making a record of, or on‑disclosing, that superannuation information may be an offence unless it is for the purpose of the relevant proceedings, see sections 355‑155 and 355‑175 in Schedule 1 to the Taxation Administration Act 1953.
Note 2: Disclosing superannuation information for the purpose of proceedings relating to matters arising under this Part extends to disclosing the superannuation information to the trustee of an eligible superannuation plan as part of an application under section 90YZR for the purpose of those proceedings.

Approved form
 (3) An application made by a person under subsection (1) is in the approved form if and only if:
 (a) it is in the form approved for the purposes of subparagraph 90XZJ(3)(b)(i); and
 (b) it contains the