Document ID: chunk:federal_register_of_legislation:F2025C00069:reg:3:p64
Version: federal_register_of_legislation:F2025C00069
Segment Type: reg
Provision Reference: reg 3 (pt 64/66)
Character Range: 388686–391572

the application.
 (5) If the application requests a split of untaxed splittable employer contributions, the trustee may give effect to the application only if the amount specified in the application is no more than the element untaxed in the fund of the taxable component that would form part of the superannuation benefit that would be payable if the member withdrew the member's entire benefits at the time of the trustee giving effect to the application.

6.46  Receiving spouse
  For this Part, if a trustee accepts an application made under subregulation 6.44(1), the applicant's spouse is a receiving spouse.

Division 6.8—Conditions for the use of tax file numbers to facilitate consolidation or rollover

6.47  Definitions for Division 6.8
In this Division:
beneficiary means a person who quotes his or her tax file number to a trustee in accordance with subsection 299LA(1) of the Act, and that is:
 (a) a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme; or
 (b) an applicant to become such a beneficiary.
RSA provider or superannuation entity means an RSA provider, eligible superannuation entity or regulated exempt public sector superannuation scheme.
trustee means a trustee of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme.

6.48  Conditions for use of tax file numbers
  For subsection 299LA(2) of the Act, this Division contains the conditions for the use of tax file numbers quoted by a beneficiary to a trustee in accordance with subsection 299LA(1) of the Act.

6.49  Consent to use beneficiary's tax file number
  A trustee must obtain the consent of the beneficiary to use the beneficiary's tax file number in order to facilitate the consolidation of amounts for a beneficiary by undertaking either or both of the procedures in regulation 6.50.

6.50  Procedure for searching for amounts to facilitate consolidation by rollover
  In order to facilitate the consolidation of amounts for a beneficiary, a trustee must use either or both of the following procedures to determine whether amounts are held for the beneficiary by another RSA provider or superannuation entity:
 (a) seeking superannuation information relating to the beneficiary using a facility provided by the Australian Taxation Office;
 (b) contacting an RSA provider or superannuation entity to seek superannuation information relating to the beneficiary.

Part 6A—Portability forms

6A.01  Establishment of scheme
 (1) The purpose of this Part is to establish a scheme under which:
 (a) a member of a regulated superannuation fund or approved deposit fund may give the Commissioner of Taxation a request to roll over or transfer the member's withdrawal benefit held by the fund; and
 (b) the Commissioner of Taxation may pass the request mentioned in paragraph (a) to the trustee of the