Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p6
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 6/17)
Character Range: 1772111–1774908

relation to the benefit within 30 days after the day on which the benefit is paid.
Note: Section 286‑75 provides an administrative penalty for breach of this subsection.
 (3) A statement under subsection (2) must be in the *approved form.
Note: Section 388‑55 allows the Commissioner to defer the time for giving an approved form.
 (4) The *approved form may require the statement to contain the following information:
 (a) information relating to contributions made to the *complying superannuation fund in respect of the individual during the period specified in a determination under subsection (5) in which the benefit is paid, to the extent those contributions are reflected in that benefit;
 (b) other information relating to the benefit, including the *tax free component and *taxable component (as applicable) of the benefit.
 (5) The Commissioner may determine, by legislative instrument, the period mentioned in paragraph (4)(a).
 (6) The period specified in the determination:
 (a) may be:
 (i) all or part of an income year; or
 (ii) all or part of a *financial year; or
 (iii) any other period; and
 (b) may be different:
 (i) for different kinds of trustee; and
 (ii) in relation to any other matter.
 (7) Subsection (6) does not limit the way in which the determination may specify the period.
 (8) Subsection (4) does not limit the information that the *approved form may require the statement to contain.

390‑15  Superannuation statements to members
 (1) An individual, or the trustee of an individual's estate:
 (a) may ask a *superannuation provider who has given information in a statement under section 390‑5, 390‑10 or 390‑12 in relation to the individual to give the individual or the trustee the same information; and
 (b) may ask a *life insurance company that has given information in a statement under section 390‑20 in relation to the individual to give the individual or the trustee the same information; and
 (c) may ask the superannuation provider or life insurance company to give the information in writing.
 (2) The *superannuation provider or *life insurance company must:
 (a) comply with the request within 30 days after receiving the request; and
 (b) if the individual or the trustee asked for the information to be given in writing—give the information in the *approved form.
Note 1: Section 286‑75 provides an administrative penalty for breach of this subsection.
Note 2: Section 388‑55 allows the Commissioner to defer the time for giving an approved form.
 (3) Subsection (2) does not apply if the *superannuation provider or *life insurance company has given the same information to the individual or the trustee previously (whether or not on request by the individual or trustee).
 (4) If the individual or the trustee does not ask for the information