Document ID: chunk:federal_register_of_legislation:F2025C00069:reg:3:p5
Version: federal_register_of_legislation:F2025C00069
Segment Type: reg
Provision Reference: reg 3 (pt 5/71)
Character Range: 405409–408110

that occurs on or after 1 July 2014.
 (3) This subdivision applies in relation to a small employer on 1 July 2015 in relation to conduct that occurs on or after 1 July 2015.
 (4) In this regulation:
medium to large employer has the meaning given by subitem 20(4) of Part 4 of Schedule 1 to the amending Act.
small employer has the meaning given by subitem 20(4) of Part 4 of Schedule 1 to the amending Act.

7.07A  Initial registration of employee
 (1) This regulation applies to an employer if:
 (a) the employer makes a contribution for an employee to a regulated superannuation fund on or after the commencement of Part 3B; and
 (b) the employer has not previously made a contribution to the fund for the employee; and
 (c) the contribution is not to:
 (i) a self managed superannuation fund; or
 (ii) a fund chosen by the employee.
 (2) The employer must, before or on the same day as the employer makes the first contribution, give the following information to the fund:
 (a) the employee's full name;
 (b) the employee's date of birth;
 (c) the employee's tax file number;
 (d) the employee's sex;
 (e) the employee's residential address.
 (3) However, subregulation (2) does not apply if the employer has made reasonable efforts to get the information from the employee but has been unable to do so.
Note: Standards made under subsection 34K(3) of the Act may set out how the information in subregulation (2) is to be given to the fund (for example, electronically), and may set out additional information that must be given.

7.07B  Validation of initial registration information
 (1) This regulation applies to the trustee of a regulated superannuation fund, other than a self managed superannuation fund, if:
 (a) the fund receives the following information for a member from an employer in accordance with regulation 7.07A:
 (i) full name;
 (ii) tax file number;
 (iii) date of birth; and
 (b) the information is given to the fund in the way required by any applicable Standards made under subsection 34K(3) of the Act.
 (2) The trustee must ask the Commissioner of Taxation, using an electronic interface provided by the Commissioner, for a notice under subsection 299TD(2) of the Act in relation to the member.
 (3) However, subregulation (2) does not apply if the Commissioner has previously given the trustee a notice under subsection 299TD(2) of the Act stating that the Commissioner was able to validate the member's information given by the trustee.
 (4) The trustee must make the request not later than 3 business days after receiving the information.

7.07C  Trustee may give membership or account number to Commissioner of Taxation
  The trustee of a regulated superannuation fund