Document ID: chunk:federal_register_of_legislation:F2024C01224:reg:3:p4
Version: federal_register_of_legislation:F2024C01224
Segment Type: reg
Provision Reference: reg 3 (pt 4/13)
Character Range: 220579–223354

of Taxation the policy number, or account number, for an RSA holder of an RSA provided by the RSA provider.

5.07  Employee details for contribution
 (1) This regulation applies to an employer who makes a contribution for an employee to an RSA provider.
 (2) The employer must give the following information to the RSA provider for the RSA, in relation to the contribution:
 (a) the employee's full name;
 (b) the employee's residential address;
 (c) the employee's tax file number;
 (d) the employee's telephone number.
 (3) However, the employer is not required to give the information mentioned in subregulation (2) to the RSA provider if the employee has not given the information to the employer, and the employer has made reasonable efforts to obtain the information from the employee.
 (4) The employer must give the information to the RSA provider on the same day as the employer makes the contribution to the RSA.
Note: Standards made under subsection 45B(3) of the Act may set out how the information in subregulation (2) is to be given to the RSA provider, additional information that must be given, and how the contribution must be made.
 (5) The employer must assign a payment reference number to the contribution and include the payment reference number with the contribution.

5.08  RSA provider must electronically receive contributions and information
 (1) This regulation applies on and after 1 July 2014 to an RSA provider if:
 (a) either or both of the following is sent to the RSA provider by an employer:
 (i) a contribution and the information mentioned in subregulation 5.07(2);
 (ii) any other information relating to a contribution; and
 (b) the information is sent to the RSA provider on or after 1 July 2014; and
 (c) the information is, or the information and contribution are, sent to the RSA provider in accordance with any applicable Standards made under subsection 45B(3) of the Act.
 (2) The RSA provider must be able to receive the information, or the information and contribution, electronically.
Note: Standards made under subsection 45B(3) of the Act may set out additional requirements for how the information and contribution are to be received by the RSA provider.

5.09  Incomplete contribution information
 (1) This regulation applies to an RSA provider if:
 (a) the RSA provider receives a contribution from an employer for an RSA holder; and
 (b) the contribution is not accompanied by all of the information mentioned in subregulation 5.07(2).
 (2) The RSA provider must, no later than 5 business days after receiving the contribution, ask the employer to give the RSA provider the correct and complete information mentioned in subregulation 5.07(2) for the RSA holder.
 (3) If an employer receives a request from an RSA provider