Document ID: chunk:federal_register_of_legislation:C2007A00009:clause:4_15:p2
Version: federal_register_of_legislation:C2007A00009
Segment Type: clause
Provision Reference: sch 4 cl 15 (pt 2/5)
Character Range: 339700–342523

Note: Section 388‑55 allows the Commissioner to defer the time for giving an approved form.

 (6) The Commissioner may determine, by legislative instrument:
 (a) the period mentioned in subsection (1); and
 (b) the day on which a statement must be given to the Commissioner.

 (7) The period specified in the determination:
 (a) may be:
 (i) all or part of an income year; or
 (ii) all or part of a financial year; or
 (iii) any other period; and
 (b) may be different:
 (i) for different kinds of *superannuation provider; and
 (ii) in relation to any other matter.

 (8) Subsection (7) does not limit the way in which the determination may specify the period.

 (9) The *approved form may require the statement to contain the following information:
 (a) information relating to the contributions, including the amount and type of the contributions;
 (b) if the plan is a *self managed superannuation fund and no contributions were made to the plan in respect of the individual during the period—a statement to that effect.

 (10) Subsection (9) does not limit the information that the *approved form may require the statement to contain.

 (11) The *approved form may require the statement to contain the *tax file number of:
 (a) the *superannuation provider; and
 (b) the *superannuation plan; and
 (c) the individual in respect of whom the contributions are made if:
 (i) the individual has quoted the individual's tax file number to the superannuation provider; or
 (ii) a person who made at least some of the contributions has quoted the individual's tax file number to the superannuation provider (and had authority to do so).

390‑10  Statements about roll‑over superannuation benefits etc.

 (1) This section applies if:
 (a) a *superannuation provider (the first provider) in relation to a *superannuation plan (the first plan) pays a *roll‑over superannuation benefit to another superannuation provider in relation to another superannuation plan; or
 (b) a superannuation provider (also the first provider) in relation to a superannuation plan (also the first plan) pays to another superannuation provider in relation to another superannuation plan a *superannuation benefit (other than a roll‑over superannuation benefit) in these circumstances:
 (i) the first plan or the other superannuation plan is, or both are, a *non‑complying superannuation plan for the income year in which the benefit is paid; or
 (ii) the first plan or the other superannuation plan was, or both were, a non‑complying superannuation plan for the previous income year.

 (2) The first provider in relation to the first plan must:
 (a) give the other superannuation provider a statement in relation to the benefit within 7 days after the day on which the benefit is paid; and
 (b) give the individual in respect of whom the benefit is