Document ID: chunk:federal_register_of_legislation:C2023C00409:section:13:p1
Version: federal_register_of_legislation:C2023C00409
Segment Type: section
Provision Reference: s 13 (pt 1/3)
Character Range: 35023–37758

13  Superannuation providers to give statements

Application
 (1) This section applies in respect of every member.
  Superannuation provider to give statement to Commissioner at end of financial year
 (2) Each superannuation provider other than a self‑assessing superannuation provider must, after the end of each financial year (being a financial year that ends before 1 July 2005) but not later than the notification date for the financial year or such later date (if any) as the Commissioner allows, give the Commissioner, in respect of each member in relation to whom the provider was a superannuation provider at the end of the financial year, a statement setting out:
 (a) 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
 (b) the particulars referred to in subsection (7); and
 (c) any other matters required by the regulations.

Superannuation provider that pays out contributed amounts to the member
 (3) If, after 7.30 pm by legal time in the Australian Capital Territory on 20 August 1996 and before 1 July 2005, any of the contributed amounts in relation to the member were or are paid by a superannuation provider to the member, the provider must, not later than the notification date for the financial year in which the payment was or is made or such later date (if any) as the Commissioner allows, give the Commissioner a statement setting out:
 (a) 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
 (b) the particulars referred to in subsection (7); and
 (c) the date of the payment; and
 (d) any other matters required by the regulations.
  Statements to be given by superannuation provider that transfers contributed amounts to another superannuation provider
 (4) If, after 7.30 pm by legal time in the Australian Capital Territory on 20 August 1996 and before 1 July 2005, any of the contributed amounts were or are transferred by a superannuation provider to another superannuation provider, the provider that transferred the amounts must:
 (a) if the amounts were or are transferred in the 1996‑97 financial year or the 1997‑1998 financial year—give the Commissioner, not later than the notification date for the financial year in which the amounts were or are transferred or such later date (if any) as the Commissioner allows, a statement setting out:
 (ia)