Document ID: chunk:federal_register_of_legislation:C2022C00273:section:16:p2
Version: federal_register_of_legislation:C2022C00273
Segment Type: section
Provision Reference: s 16 (pt 2/2)
Character Range: 37362–38537

statement by the end of the scheduled statement day for the unclaimed money day.
Note 1: The Commissioner may defer the time for giving the statement: see section 388‑55 in Schedule 1 to the Taxation Administration Act 1953.
Note 2: The Taxation Administration Act 1953 provides for offences and administrative penalties if the statement is not given when it must be: see sections 8C and 8E of that Act and Division 286 in Schedule 1 to that Act.

Exceptions
 (7) This section does not apply to:
 (a) unclaimed money described in subsection 12(1) payable to a person identified in a notice the Commissioner has given the superannuation provider under section 20C; or
 (b) an amount payable to the Commissioner in respect of an eligible rollover fund member under section 21C.
Note 1: Section 20E requires the superannuation provider to give the Commissioner a statement about the superannuation interest of a person identified in a notice given to the provider under section 20C (which is about notices identifying former temporary residents).
Note 2: Section 21A requires the superannuation provider to give the Commissioner statements about eligible rollover fund accounts.