Document ID: chunk:federal_register_of_legislation:C2023C00409:section:13:p3
Version: federal_register_of_legislation:C2023C00409
Segment Type: section
Provision Reference: s 13 (pt 3/3)
Character Range: 39970–41979

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
 (5B) The particulars to be given to a member under subsection (5A) 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.

Offences
 (6) A superannuation provider who contravenes this section commits an offence punishable on conviction by a fine of not more than 60 penalty units.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: The amount of a penalty unit is stated in section 4AA of the Crimes Act 1914. If a body corporate is convicted of an offence, subsection 4B(3) of that Act allows a court to impose a fine that is not greater than 5 times the maximum fine that could be imposed by the court on an individual convicted of the same offence.

Particulars to be included in statements
 (7) 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 or the total of the part of those amounts that has been transferred, as the case may be, 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 43—the total of so much of those amounts as are taxable contributions referred to in subparagraph 8(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.