Document ID: chunk:federal_register_of_legislation:C2022C00273:section:25:p2
Version: federal_register_of_legislation:C2022C00273
Segment Type: section
Provision Reference: s 25 (pt 2/2)
Character Range: 187642–188733

on a voluntary basis
 (3A) The approved form of statement by a superannuation provider for the purposes of subsection 22(2) may require the statement to contain the tax file number of:
 (a) the superannuation provider; and
 (b) the fund; and
 (c) a member or former member of the fund, or a non‑member spouse of such a member or former member, if:
 (i) the statement relates to an amount, in the fund, held on behalf of the member, former member or non‑member spouse; and
 (ii) the member, former member or non‑member spouse has quoted the tax file number of the member, former member or non‑member spouse to the superannuation provider.

Lost member accounts statements
 (4) The approved form of statement by a superannuation provider for the purposes of section 24C may require the statement to contain the tax file number of:
 (a) the superannuation provider; and
 (b) the fund; and
 (c) a member of the fund if:
 (i) the statement relates to an account, in the fund, held on behalf of the member; and
 (ii) the member has quoted his or her tax file number to the superannuation provider.