Document ID: chunk:federal_register_of_legislation:C2013A00082:clause:3_2:p6
Version: federal_register_of_legislation:C2013A00082
Segment Type: clause
Provision Reference: sch 3 cl 2 (pt 6/8)
Character Range: 43790–46481

(2) If requested by the Commissioner, the *superannuation provider in relation to a *superannuation interest must give the Commissioner notice of the amount (the end benefit cap) that is 15% of the employer‑financed component of any part of the *value of the superannuation interest that accrued after 1 July 2012.
Note: A person may make a complaint to the Superannuation Complaints Tribunal under section 15CA of the Superannuation (Resolution of Complaints) Act 1993 if the person is dissatisfied with notice given to the Commissioner under this subsection.
 (3) For the purposes of subsection (2), the *value of the *superannuation interest is to be worked out at the end of the *financial year before the financial year in which the *end benefit becomes payable.
 (4) A notice under subsection (2) must be given:
 (a) in the *approved form; and
 (b) within 14 days of the Commissioner making the request.

133‑125  Notice of debt account discharge liability
 (1) The Commissioner must give you a notice under this section if:
 (a) the *end benefit becomes payable from a *superannuation interest for which the Commissioner keeps a debt account; or
 (b) the Commissioner receives a notice from you under section 133‑135 in relation to such a superannuation interest.
 (2) The notice must state that you are liable to pay your *debt account discharge liability for the *superannuation interest and specify:
 (a) the amount of that debt; and
 (b) the day on which that debt is due and payable; and
 (c) whether the amount of that debt is:
 (i) the amount by which the debt account is in debit as mentioned in paragraph 133‑120(1)(a); or
 (ii) the end benefit cap mentioned in paragraph 133‑120(1)(b).
 (3) If you are dissatisfied with a notice given under this section in relation to you, you may object against it in the manner set out in Part IVC of this Act.
 (4) However, you cannot object against a notice stating that the amount you are liable to pay is the amount by which the debt account is in debit, unless you are seeking to be liable to pay the end benefit cap specified in a notice given to the Commissioner by the *superannuation provider under subsection (2) or section 133‑140 (as the case requires).

End benefit

133‑130  Meaning of end benefit
 (1) A *superannuation benefit is the end benefit for a *superannuation interest if it is the first superannuation benefit to become payable from the interest, disregarding a benefit that is any of the following:
 (a) a *roll‑over superannuation benefit paid to a *complying superannuation plan that is a *successor fund;
 (b) a benefit that becomes payable under the condition of release specified in item 105 of the table in