Document ID: chunk:federal_register_of_legislation:F2022L00155:reg:12
Version: federal_register_of_legislation:F2022L00155
Segment Type: reg
Provision Reference: reg 12
Character Range: 15972–17239

12  Giving a tax file number statement to the Commissioner
 (1) A superannuation provider must give a statement to the Commissioner relating to a member's tax file number if:
 (a) the provider has given information to the Commissioner in connection with the operation of the Act or this instrument in relation to the member; and
 (b) the member did not quote the member's tax file number to the provider in connection with the operation or possible future operation of the Act or this instrument before the information was given; and
 (c) the Commissioner has not informed the provider of the member's tax file number; and
 (d) the member later quotes the tax file number to the provider in connection with the operation or possible future operation of the Act or this instrument.
 (2) The provider must give the statement to the Commissioner:
 (a) if the member quotes the tax file number to the provider not less than 30 days before the next reporting day—before that reporting day; or
 (b) in any other case—before the reporting day after the next reporting day.
Note: Superannuation providers must comply with any rules relating to tax file number information issued by the Privacy Commissioner under section 17 of the Privacy Act 1988.

Part 4—Administration