Document ID: chunk:federal_register_of_legislation:C2022C00279:section:12:p2
Version: federal_register_of_legislation:C2022C00279
Segment Type: section
Provision Reference: s 12 (pt 2/3)
Character Range: 20438–23123

that are required to be included in the statement.

Member may request provider to give particulars
 (4A) If a member requests a superannuation provider who has given a statement to the Commissioner under this section for the 1998‑99 financial year or a later financial year to give to the member the particulars referred to in subsection (7) relating to the member that are included in the statement (other than particulars that the provider has previously given to the member), the provider must comply with the request within 30 days after receiving it.

How particulars are to be given
 (4B) The particulars to be given to a member under subsection (4A) are to be given:
 (a) if the request asked for them to be given in writing—in writing; or
 (b) otherwise—in such manner as the superannuation provider considers appropriate.

Particulars to be included in statements
 (5) The particulars that are required to be given in a statement under this section are the total of the contributed amounts (if any) in relation to the member for the financial year and:
 (a) if the statement is given by a superannuation (accumulated benefits) provider:
 (i) if any of those amounts are amounts referred to in subparagraph (a)(i) of the definition of contributed amounts in section 38—the total of so much of those amounts as are taxable contributions referred to in subparagraph 9(2)(c)(i); and
 (ii) the total of any of those amounts that are amounts referred to in subparagraph (a)(ii) or (iii) of that definition; and
 (b) if the statement is given by a superannuation (defined benefits) provider—the amount of the surchargeable contributions of the member for the financial year.
 (6) If:
 (a) a superannuation benefit (within the meaning of the Income Tax Assessment Act 1997) becomes payable by a superannuation provider for the benefit of a member; or
 (b) a payment split applies to a splittable payment in respect of an interest that a person has as a member;
(being a member who was a member at any time after 7.30 pm by legal time in the Australian Capital Territory on 20 August 1996 and before 1 July 2005), then the provider must give the Commissioner a statement setting out:
 (c) the member's name, the address of the member's place of residence or place of business or employment, the date of the member's birth and, if given to the provider in connection with the operation or the possible future operation of this Act, the member's tax file number; and
 (d) the date on which the superannuation benefit became payable; and
 (e) the particulars in relation to the benefits referred to in paragraph 15(6)(b) or (6AA)(d) (as the case requires); and
 (f) any other information