{"id":"F1997B02763","name":"Superannuation Contributions Tax (Assessment and Collection) Regulations 1997","slug":"superannuation-contributions-tax-assessment-and-collection-regulations-1997","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"271 of 1997","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29693,"registerId":"commonwealth-F1997B02763-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of Regulations","content":"#### 1 Name of Regulations\n\n These Regulations are the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997.","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Definitions","content":"#### 2 Definitions\n\n In these Regulations, unless the contrary intention appears:\n\n> account reconciliation statement means a statement mentioned in regulation 3E.\n\n> actuarial certificate, for a defined benefits superannuation scheme, means a certificate prepared for the scheme by an eligible actuary that states the actuary’s recommendations for the purpose of working out the amount of surchargeable contributions for members of the scheme for a financial year.\n\n> actuarial valuation, of a defined benefits superannuation scheme, means an actuarial valuation of the scheme prepared by an eligible actuary as part of the actuarial investigation of the scheme made under Part 9 of the Superannuation Industry (Supervision) Regulations 1994.\n\n> assessment variation advice statement means a statement mentioned in regulation 3D.\n\n> ATO Corporate External Gateway User ID means the user identification given to a supplier by the Commissioner to enable the supplier to use the ATO Corporate External Gateway.\n\n> Australian Business Number has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.\n\n> client identifier means a number or other unique identification assigned by a superannuation provider to a member’s accounts for linking all dealings by the provider with the member.\n\n> contributed amounts paid/transferred out statement means a statement under subsection 13 (3) or paragraph 13 (4) (a) of the Act for a member.\n\n> destination superannuation provider has the meaning given by regulation 3C.\n\n> destination superannuation provider superfund number means the first 6 digits of the superannuation fund number of a destination superannuation provider.\n\n> document includes any electronic communication that represents or reproduces words, figures or symbols in visible form.\n\n> employer‑sponsor has the meaning given by subsection 16 (1) of the Superannuation Industry (Supervision) Act 1993.\n\n> information includes information in written or electronic form.\n\n> member account number means the unique combination of characters (whether letters or numbers) used by a superannuation provider to identify a member’s account with the provider.\n\n> member contributions statement means a statement under subsection 13 (2) of the Act for a member.\n\n> PAYE group number, for an employer, means the number assigned to the employer as a registered group employer under section 221F of the Income Tax Assessment Act.\n\n> reporting day means:\n\n (a) in 1998—15 February, 15 April and 15 July; and\n (b) in 1999 and subsequent years—15 January, 15 April and 15 July.\n\n> superannuation fund number means the number assigned to a superannuation provider by the Australian Prudential Regulation Authority.\n\n> supplier, in relation to information given or to be given to the Commissioner, means:\n\n (a) a superannuation provider; or\n (b) a person who is an agent of the superannuation provider for the purpose of giving information to the Commissioner.\n\n> supplier file reference means an identification number given by a supplier to the Commissioner.\n\n> supplier number, in relation to an entity that supplies information to the Commissioner, means the Australian Business Number, tax file number, or tax agent number, of the entity.\n\n> tax file number statement means a statement referred to in subregulation 10 (1).\n\n> the Act means the Superannuation Contributions Tax (Assessment and Collection) Act 1997.\n\n> unique superannuation provider reference for the contributed amount transferred out means a unique reference provided to the Commissioner by a superannuation provider to identify, in relation to a member and a financial year, a particular transaction in which a contributed amount was transferred out in relation to the member for the financial year.\n\n```html\n

Note: A number of expressions used in these Regulations are defined by section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, including:

  • Advance instalment
  • Allocated surplus amount
  • Assessment
  • Commissioner
  • Contributed amounts
  • Defined benefits superannuation scheme
  • Eligible actuary
  • Eligible termination payment
  • Income Tax Assessment Act
  • Interest
  • Late payment penalty
  • Member
  • Specified roll‑over amount
  • Superannuation (accumulated benefits) provider
  • Superannuation Contributions Ruling SCR 97/1
  • Superannuation (defined benefits) provider
  • Superannuation provider
  • Surcharge
  • Unfunded defined benefits superannuation scheme
  • Year of income
\n```","sortOrder":2},{"sectionNumber":"2A","sectionType":"section","heading":"Meaning of unfunded defined benefits superannuation scheme (Act s 43)","content":"#### 2A Meaning of unfunded defined benefits superannuation scheme (Act s 43)\n\n For the definition of unfunded defined benefits superannuation scheme in section 43 of the Act, each of the following superannuation schemes is declared to be an unfunded defined benefits superannuation scheme:\n (a) a superannuation scheme that is established by, or operated under, a Commonwealth, State or Territory Act or Regulations mentioned in Part 1 of Schedule 1;\n (b) a superannuation scheme mentioned in Part 2 of Schedule 1 that is established by, or operated under, a trust deed.","sortOrder":3},{"sectionNumber":"Part 1A","sectionType":"part","heading":"Contributed amounts","content":"## Part 1—Preliminary\n\n#### 1 Name of Regulations\n\n These Regulations are the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997.\n\n#### 2 Definitions\n\n In these Regulations, unless the contrary intention appears:\n\n> account reconciliation statement means a statement mentioned in regulation 3E.\n\n> actuarial certificate, for a defined benefits superannuation scheme, means a certificate prepared for the scheme by an eligible actuary that states the actuary’s recommendations for the purpose of working out the amount of surchargeable contributions for members of the scheme for a financial year.\n\n> actuarial valuation, of a defined benefits superannuation scheme, means an actuarial valuation of the scheme prepared by an eligible actuary as part of the actuarial investigation of the scheme made under Part 9 of the Superannuation Industry (Supervision) Regulations 1994.\n\n> assessment variation advice statement means a statement mentioned in regulation 3D.\n\n> ATO Corporate External Gateway User ID means the user identification given to a supplier by the Commissioner to enable the supplier to use the ATO Corporate External Gateway.\n\n> Australian Business Number has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.\n\n> client identifier means a number or other unique identification assigned by a superannuation provider to a member’s accounts for linking all dealings by the provider with the member.\n\n> contributed amounts paid/transferred out statement means a statement under subsection 13 (3) or paragraph 13 (4) (a) of the Act for a member.\n\n> destination superannuation provider has the meaning given by regulation 3C.\n\n> destination superannuation provider superfund number means the first 6 digits of the superannuation fund number of a destination superannuation provider.\n\n> document includes any electronic communication that represents or reproduces words, figures or symbols in visible form.\n\n> employer‑sponsor has the meaning given by subsection 16 (1) of the Superannuation Industry (Supervision) Act 1993.\n\n> information includes information in written or electronic form.\n\n> member account number means the unique combination of characters (whether letters or numbers) used by a superannuation provider to identify a member’s account with the provider.\n\n> member contributions statement means a statement under subsection 13 (2) of the Act for a member.\n\n> PAYE group number, for an employer, means the number assigned to the employer as a registered group employer under section 221F of the Income Tax Assessment Act.\n\n> reporting day means:\n\n (a) in 1998—15 February, 15 April and 15 July; and\n (b) in 1999 and subsequent years—15 January, 15 April and 15 July.\n\n> superannuation fund number means the number assigned to a superannuation provider by the Australian Prudential Regulation Authority.\n\n> supplier, in relation to information given or to be given to the Commissioner, means:\n\n (a) a superannuation provider; or\n (b) a person who is an agent of the superannuation provider for the purpose of giving information to the Commissioner.\n\n> supplier file reference means an identification number given by a supplier to the Commissioner.\n\n> supplier number, in relation to an entity that supplies information to the Commissioner, means the Australian Business Number, tax file number, or tax agent number, of the entity.\n\n> tax file number statement means a statement referred to in subregulation 10 (1).\n\n> the Act means the Superannuation Contributions Tax (Assessment and Collection) Act 1997.\n\n> unique superannuation provider reference for the contributed amount transferred out means a unique reference provided to the Commissioner by a superannuation provider to identify, in relation to a member and a financial year, a particular transaction in which a contributed amount was transferred out in relation to the member for the financial year.\n\n```html\n

Note: A number of expressions used in these Regulations are defined by section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, including:

  • Advance instalment
  • Allocated surplus amount
  • Assessment
  • Commissioner
  • Contributed amounts
  • Defined benefits superannuation scheme
  • Eligible actuary
  • Eligible termination payment
  • Income Tax Assessment Act
  • Interest
  • Late payment penalty
  • Member
  • Specified roll‑over amount
  • Superannuation (accumulated benefits) provider
  • Superannuation Contributions Ruling SCR 97/1
  • Superannuation (defined benefits) provider
  • Superannuation provider
  • Surcharge
  • Unfunded defined benefits superannuation scheme
  • Year of income
\n```\n\n#### 2A Meaning of unfunded defined benefits superannuation scheme (Act s 43)\n\n For the definition of unfunded defined benefits superannuation scheme in section 43 of the Act, each of the following superannuation schemes is declared to be an unfunded defined benefits superannuation scheme:\n (a) a superannuation scheme that is established by, or operated under, a Commonwealth, State or Territory Act or Regulations mentioned in Part 1 of Schedule 1;\n (b) a superannuation scheme mentioned in Part 2 of Schedule 1 that is established by, or operated under, a trust deed.\n\n## Part 1A—Contributed amounts\n\n#### 2E Interpretation\n\n (1) In this Part:\n\n> superannuation scheme means a superannuation scheme other than a defined benefits superannuation scheme.\n\n (2) For this Part, a superannuation scheme has a surplus at a particular time if, at that time, the net market value of the assets of the scheme is greater than the total value of the account balances of the members of the scheme.\n\n#### 2F Meaning of contributed amounts—amounts attributable to interest—schemes without surplus (Act s 43)\n\n (1) This regulation applies in relation to a member of a superannuation scheme that does not have a surplus.\n (2) For subparagraphs (a) (i) and (ii) of the definition of contributed amounts in section 43 of the Act, an amount is to be regarded as reasonably attributable to interest in relation to the member for the 1999–2000 financial year, or a later financial year, if the amount:\n (a) is credited, allocated or attributed to an account for the member for the financial year; and\n (b) is not an amount paid for or by the member for the financial year.\n\n#### 2G Meaning of contributed amounts—amounts attributable to interest—schemes with surplus (Act s 43)\n\n (1) This regulation applies in relation to a member of a superannuation scheme that operates an investment reserve, or a miscellaneous reserve, after 30 June 1997 for the purpose of dividing a surplus that the scheme had at any time after that date (regardless of when the surplus came into existence).\n (2) For subparagraphs (a) (i) and (ii) of the definition of contributed amounts in section 43 of the Act, an amount is to be regarded as reasonably attributable to interest in relation to the member for the 1999–2000 financial year, or a later financial year, if, for the financial year, the requirements of subregulation (3) or (4) are satisfied in relation to the amount and the member.\n (3) The requirements of this subregulation are satisfied in relation to an amount and a member for a financial year if:\n (a) the amount is credited, allocated or attributed, for the financial year, to an account for the member from the investment reserve (except if the amount is credited, allocated or attributed to an account for the member for the purpose of paying employer contributions for the member); and\n (b) an amount is also credited, allocated or attributed, for the financial year, from the investment reserve to:\n (i) an account for each other member of the scheme; or\n (ii) if the member is a member of a class of members of the scheme and the amount in the investment reserve relates only to that class of members, an account for each other member of the class; and\n (c) either:\n (i) the same interest rate increment is applied to determine the amount that is credited, allocated or attributed, for the financial year, to:\n (A) the account for each member of the scheme; or\n (B) if the member is a member of a class of members of the scheme and the amount in the investment reserve relates only to that class of members, the account for each other member of the class; or\n (ii) each amount credited, allocated or attributed, for the financial year, to an account for a member of the scheme from the investment reserve is proportional to that member’s interest in the scheme at the time the amount is credited, allocated or attributed.\n (4) The requirements of this subregulation are satisfied in relation to an amount and a member for a financial year if:\n (a) the amount is credited, allocated or attributed, for the financial year, to an account for the member from the miscellaneous reserve (except if the amount is credited, allocated or attributed to an account for the member for the purpose of paying employer contributions for the member); and\n (b) an amount is also credited, allocated or attributed, for the financial year, from the miscellaneous reserve to:\n (i) an account for each other member of the scheme; or\n (ii) if the member is a member of a class of members of the scheme and the amount in the miscellaneous reserve relates only to that class of members, an account for each other member of the class; and\n (c) either:\n (i) the same interest rate increment, being an interest rate increment that does not exceed 5% a year, is applied to determine the amount that is credited, allocated or attributed, for the financial year, to:\n (A) the account for each member of the scheme; or\n (B) if the member is a member of a class of members of the scheme and the amount in the investment reserve relates only to that class of members, the account for each other member of the class; or\n (ii) each amount credited, allocated or attributed, for the financial year, to an account for a member of the scheme from the miscellaneous reserve does not exceed 5% of the member’s interest in the scheme for the financial year, and is proportional to one or more of the following:\n (A) the member’s interest in the scheme for the financial year;\n (B) the insurance premiums paid in respect of the member for the financial year;\n (C) the administration expenses in respect of the member for the financial year;\n (D) the amounts (if any) debited to the member’s account in respect of insurance premiums or administration expenses in respect of the member for the financial year.\n\n#### 2H Meaning of contributed amounts—amounts credited, allocated or attributable to member (Act s 43)\n\n For subparagraph (a) (ii) of the definition of contributed amounts in section 43 of the Act, an amount is credited, allocated or attributable to a member of a superannuation scheme for the 1999–2000 financial year, or a later financial year, if:\n (a) the amount is credited, allocated or attributed by the relevant superannuation provider to an account for the member for the financial year from an investment, contribution or miscellaneous reserve established for the purpose of dividing a surplus that the scheme had at any time after 30 June 1997; and\n (b) the amount exceeds an amount that, in the opinion of an eligible actuary, is reasonable having regard to:\n (i) the amounts paid for or by the member to the provider for the financial year; and\n (ii) the scheme’s investments earnings relating to the member’s interest in the scheme for the financial year; and\n (iii) any other matter the actuary considers relevant.\n\n## Part 1B—Surchargeable contributions\n\n#### 2L Surchargeable contributions—member of defined benefits superannuation scheme—1999–2000 financial year (Act s 8 (5) (a))\n\n For paragraph 8 (5) (a) of the Act, the method for working out the amount of the actuarial value of the benefits that accrued to, and the value of the administration expenses and risk benefits provided in respect of, a member of a defined benefits superannuation scheme for the 1999–2000 financial year is:\n Annual salary  Notional surchargeable contributions factor\n where:\n\n> annual salary means:\n\n (a) if paragraph (b) does not apply—the amount that is the member’s annual salary for the financial year; or\n (b) if another amount is taken to be the member’s annual salary for the purposes of the scheme as it applies to the member for the financial year—the other amount.\n\n> notional surchargeable contributions factor means the factor applying to the member for the financial year worked out by an eligible actuary using:\n\n (a) the method set out in Superannuation Contributions Ruling SCR 97/1; or\n (b) if the Commissioner approves in writing another method as being appropriate in relation to the member for the financial year, being a method that excludes contributions made by the member for which the member is not entitled to an income tax deduction under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997—the approved method.\n\n#### 2M Surchargeable contributions—member of defined benefits superannuation scheme—2000–2001 financial year and later years (Act s 8 (5) (a))\n\n (1) For paragraph 8 (5) (a) of the Act, this regulation sets out the method for working out the amount of the actuarial value of the benefits that accrued to, and the value of the administration expenses and risk benefits provided in respect of, a member of a defined benefits superannuation scheme for the 2000–2001 financial year, or a later financial year.\n (2) This regulation applies to a non‑accruing member of a defined benefits superannuation scheme for a financial year unless the member is a non‑accruing member of the scheme for the whole of the financial year.\n\n> Note: By virtue of subsection 8 (3) of the Act, the amount of surchargeable contributions for a financial year of a member of a defined benefits superannuation scheme who is a non‑accruing member for the whole of the financial year is zero.\n\n (3) The method for working out the amount of the actuarial value of the benefits that accrued to, and the value of the administration expenses and risk benefits provided in respect of, a member of a defined benefits superannuation scheme for the 2000–2001 financial year, or a later financial year, is:\n (a) subject to paragraph (b), the standard method set out in Schedule 2; and\n (b) if the member satisfies the requirements of subregulation (4), the method set out in subregulation (5).\n\n> Note 1: If the application of the method set out in Schedule 2 results in a negative amount for a member for a financial year, the member has no surchargeable contributions for the financial year.\n\n> Note 2: An amount worked out using the method set out in Schedule 2 is relevant only for the financial year for which it is worked out. So, for example, a negative amount worked out for a member under Schedule 2 for a financial year cannot be used to offset a positive amount worked out under the Schedule for the member for a later financial year.\n\n (4) A member satisfies the requirements of this subregulation if:\n (a) the member is entitled to:\n (i) accumulation benefits only; or\n (ii) accumulation benefits and defined death or disablement benefits; and\n (b) the member has no present or future entitlement to a defined benefit under any other contingency.\n (5) For the purposes of paragraph (3) (b), the method is:\n CA + A + I\n where, for the financial year for which the amount is being worked out:\n\n> CA is an amount worked out under subsection 8 (2) of the Act for the member, less any part of that amount that relates to administration expenses or insurance expenses, including self‑insurance expenses, in respect of the member.\n\n> A is an amount that represents the value of administration expenses in respect of the member.\n\n> I is an amount that represents the sum of:\n\n (a) the cost of any insurance provided in respect of the member by an entity other than the scheme; and\n (b) the value of any self‑insurance provided in respect of the member.\n (6) If a member changes membership status in a financial year, the amount worked out under this regulation for the member for the financial year is the sum of the amounts worked out for the member for each period of membership status in the financial year.\n (7) In this regulation:\n\n> non‑accruing member, of a defined benefits superannuation scheme, has the meaning given by regulation 2N.\n\n#### 2N Meaning of non‑accruing member\n\n (1) A member of a defined benefits superannuation scheme is a non‑accruing member of the scheme for a period if the member meets the requirements of subregulation (2) or (3).\n (2) A member of a defined benefits superannuation scheme meets the requirements of this subregulation for a period if, for the whole of the period:\n (a) the member’s membership in the scheme consists only in the member receiving pension payments under the scheme; and\n (b) any of the following applies:\n (i) the pension payments are always the same amount;\n (ii) the pension payments are paid from an account that relates only to the member, and no employer contributions are paid to the account for the benefit of the member;\n (iii) the first pension payment was made on or after the date of effect of the first actuarial certificate prepared for the scheme, and the pension payments increase at rates that are consistent with the assumptions used in the preparation of the actuarial certificate for the last financial year in which employer‑provided benefits accrued to the member under the scheme;\n (iv) the first pension payment was made before the date of effect of the first actuarial certificate prepared for the scheme, and the pension payments increase at rates that are consistent with the rates prescribed under the rules of the scheme that applied when employer‑provided benefits accrued to the member under the scheme.\n (3) A member of a defined benefits superannuation scheme meets the requirements of this subregulation for a period if, for the whole of the period:\n (a) the member has a benefit entitlement in the scheme but no employer‑provided benefits have accrued to the member; and\n (b) the rules of the scheme provide that the benefit:\n (i) is not to increase in nominal terms; or\n (ii) is to increase at a rate that reflects general price increases (for example, in accordance with the Consumer Price Index); or\n (iii) is to increase at a rate reflecting the general level of salary growth or salary growth for relevant scheme membership (for example, in accordance with average weekly earnings, or average weekly ordinary time earnings, published by the Australian Statistician); or\n (iv) is to increase at the rate (if any) at which the member’s salary increases; or\n (v) is to increase at a rate reflecting the earning rate of the assets of the scheme or the part of the scheme to which the member belongs; or\n (vi) in the case of a deferred benefit, is to increase at a rate that reflects any reduction in the expected period in which pension payments are to be made and any deferral of the date when payments will start; or\n (vii) is to increase at a regular rate, or a rate worked out using a formula, that an eligible actuary considers will not result in an increase that is more than the greatest of the increases mentioned in subparagraphs (i) to (vi); and\n (c) an eligible actuary considers that the benefit does not result in any increase in the value of employer‑provided benefits accruing to the member.\n (4) For the purposes of determining whether a member of a defined benefits superannuation scheme is a non‑accruing member of the scheme for a period, any employer contributions paid to the scheme for the period to meet partially, or wholly, unfunded benefit liabilities of the scheme are not to be treated as employer contributions for the benefit of the member for the period.\n\n#### 2O Interest splits or transferred amounts on marriage breakdown\n\n (1) For subparagraph 10A (1) (a) (ii) of the Act, the circumstances are that the interest is created for the non‑member spouse in such a way that, because of Division 2.2 of the Family Law (Superannuation) Regulations 2001, a payment in respect of the superannuation interest of the member spouse made after the interest is created, would not be a splittable payment.\n\n> Note: Division 2.2 of the Family Law (Superannuation) Regulations 2001 sets out the ways that a superannuation agreement, flag lifting agreement or splitting order made under the Family Law Act 1975 may be satisfied. If the agreement or order has been satisfied, any future payment would not be a splittable payment.\n\n (2) For subparagraph 10A (1) (a) (iii) of the Act, the circumstances are that the amount is transferred to a superannuation fund for the benefit of the non‑member spouse in such a way that, because of Division 2.2 of the Family Law (Superannuation) Regulations 2001, a payment in respect of the superannuation interest of the member spouse made after the amount is transferred, would not be a splittable payment.\n\n> Note: Division 2.2 of the Family Law (Superannuation) Regulations 2001 sets out the ways that a superannuation agreement, flag lifting agreement or splitting order made under the Family Law Act 1975 may be satisfied. If the agreement or order has been satisfied, any future payment would not be a splittable payment.\n\n (3) In this regulation:\n\n> splittable payment has the same meaning as in Part VIIIB of the Family Law Act 1975.\n\n## Part 2—Statements by superannuation providers—additional information\n\n#### 3 Member contributions statement—additional matters (Act, subsection 13 (2))\n\n (1) A member contributions statement must include information (where applicable) on the matters set out in Schedule 3.\n (2) Those matters comprise:\n (a) matters required by paragraphs 13 (2) (a) and (b) of the Act to be set out in the statement (which are marked with an asterisk\\* in the Schedule); and\n (b) matters that, under paragraph 13 (2) (c) of the Act, are required by these Regulations to be so set out (which are unmarked).\n\n#### 3A Contributed amounts paid/transferred out statement—additional matters (Act, subsection 13 (3) and paragraph 13 (4) (a))\n\n (1) A contributed amounts paid/transferred out statement must include information (where applicable) on the matters set out in Schedule 4.\n (2) Those matters include:\n (a) matters required by paragraphs 13 (3) (a), (b) and (c) or subparagraphs 13 (4) (a) (ia), (i) and (ii) of the Act to be set out in the statement (which are marked with an asterisk\\* in the Schedule); and\n (b) matters that, under paragraph 13 (3) (d) or subparagraph 13 (4) (a) (iii) of the Act, are required by these Regulations to be so set out (which are unmarked).\n\n#### 3B Information to be given by a transferor superannuation provider (Act, paragraph 13 (4) (b))\n\n (1) A statement under paragraph 13 (4) (b) of the Act must include information (if applicable) on the matters set out in Schedule 5.\n (2) Those amounts include:\n (a) matters required by paragraph 13 (4) (b) of the Act to be set out in the statement (which are marked with an asterisk\\* in the Schedule); and\n (b) matters that, under paragraph 13 (4) (b) of the Act, are required by these Regulations to be so set out (which are unmarked).\n\n#### 3C Information to be given to a transferor superannuation provider (Act, subsection 13 (4A))\n\n (1) For subsection 13 (4A) of the Act, a statement by a superannuation provider (the destination superannuation provider) to which any of a member’s contributed amounts are transferred by another superannuation provider must include information (if applicable) on the matters set out in Schedule 6.\n (2) Subregulation (1) applies to a destination superannuation provider for a member only if, within the time allowed, the other superannuation provider requests information on a matter set out in Schedule 6 for the member.\n (3) For subregulation (2), the time allowed is:\n (a) if the amounts were or are transferred in the 1996‑97 financial year or the 1997‑98 financial year—not later than 7 days before the notification date for the financial year in which the amounts were or are transferred; or\n (b) if the amounts were or are transferred in a later financial year—within 7 days after the day on which the amounts were or are transferred.\n\n#### 3D Assessment variation advice statement (Act, section 35)\n\n A statement under section 35 of the Act must include information (where applicable) on the matters set out in Schedule 7 for each member or former member for whom the superannuation provider:\n (a) receives an assessment of surcharge or determination of advance instalment; and\n (b) does not satisfy the assessment or determination.\n\n#### 3E Account reconciliation statement (Act, section 35)\n\n For section 35 of the Act, a statement relating to the payment of an amount under subsection 16 (6) of the Act must include information (where applicable) on the matters set out in Schedule 8.\n\n## Part 3—Information generally\n\n#### 4 Form of information to be given to the Commissioner\n\n (1) This regulation applies to information to be given by a person to the Commissioner under the Act or these Regulations, other than information to be contained in a statement under section 13 of the Act.\n (2) The information must be given:\n (a) if a form for the information is specified or approved by the Commissioner—in that form; and\n (b) if a medium for the information is specified or approved by the Commissioner—in that medium; and\n (c) if a format for the information is specified or approved by the Commissioner—in that format.\n (3) The Commissioner may specify or approve different forms, formats and media:\n (a) for information to be given by different types of superannuation providers or other persons; or\n (b) for use in different circumstances.\n (4) If a specified or approved form so provides, the person must:\n (a) sign the form or include identification of the person in the form; and\n (b) verify the information by a declaration as set out in the form.\n (5) Any information that accompanies other information that is given to the Commissioner in a specified or approved form must include:\n (a) the signature or other identification of the person giving the information in the form; and\n (b) an endorsement that identifies the information as accompanying the information given in the form.\n\n#### 5 Where information is to be given\n\n (1) If the Commissioner specifies or directs that a person or class of persons must give information (whether or not in a specified or approved form) required by the Act or these Regulations at a particular address, the person or class of persons must give the information at that address.\n (2) If the Commissioner does not specify or direct that information be given at a particular address, the information may be given at any office of the Commissioner.\n\n#### 9 Change or omission in information given to the Commissioner\n\n (1) If at any time a superannuation provider becomes aware of a change or omission in any information given to the Commissioner, the provider must:\n (a) inform the Commissioner of the change; or\n (b) give the omitted information to the Commissioner;\n as the case requires, unless the provider is reasonably satisfied that the change or omission will not affect an assessment.\n (2) Information required by subregulation (1) must be given:\n (a) if the provider becomes aware of the change or omission not less than 30 days before the next reporting day—before that reporting day; or\n (b) in any other case—before the reporting day after the next reporting day.\n\n#### 10 Giving a tax file number statement to the Commissioner\n\n (1) If:\n (a) a superannuation provider has given information to the Commissioner in connection with the operation of the Act or these Regulations in relation to a member; and\n (b) the member did not quote his or her tax file number to the provider in connection with the operation or possible future operation of the Act before the information was given; and\n (c) the Commissioner has not informed the provider of the member’s tax file number; and\n (d) the member later quotes the tax file number to the provider in connection with the operation or possible future operation of the Act;\n the provider must give a statement to the Commissioner that includes information on the matters set out in Schedule 9.\n (2) A tax file number statement must be given to the Commissioner:\n (a) if it is quoted to the provider not less than 30 days before the next reporting day—before that reporting day; or\n (b) in any other case—before the reporting day after the next reporting day.\n (3) However, if an assessment for the member is given to the provider after the tax file number is quoted but before the day on which the surcharge becomes payable, the provider must give the tax file number statement to the Commissioner before the earlier of:\n (a) the day on which the surcharge becomes payable; and\n (b) the reporting day before which the tax file number must otherwise be given under subregulation (2).\n (4) If the tax file number is quoted after an assessment for the member is given to the provider, the provider must give the tax file number statement to the Commissioner in accordance with subregulation (2).\n\n> Note: Superannuation providers must comply with any guidelines relating to tax file number information issued by the Privacy Commissioner under section 17 of the Privacy Act 1988.\n\n#### 12 Need to give information in the required form and manner\n\n (1) A person is not taken to have given information to the Commissioner for the Act or these Regulations until the Commissioner accepts the information.\n (2) The Commissioner must accept the information if it:\n (a) gives a complete and accurate statement of all the matters required by the Act and these Regulations, to the extent that information about those matters is known to the person; and\n (b) is given in the form and manner required by the Act and these Regulations; and\n (c) is signed or otherwise identified by the person giving the information as required by the Act or these Regulations.\n (3) The acceptance of any information by the Commissioner does not affect the requirements of the Act or these Regulations in relation to any other information given or to be given to the Commissioner.\n\n## Part 4—Miscellaneous\n\n#### 16 Amounts of interest to be rounded down—surcharge debt accounts\n\n If interest calculated under subsection 16 (4) of the Act for a member is an amount of whole dollars and an amount of cents, the amount of cents is to be disregarded.\n\n#### 17 Amounts remitted or refunded to be rounded up\n\n If an amount of surcharge, advance instalment, interest or late payment penalty to be refunded or remitted under the Act is not a multiple of 5 cents, the amount is to be increased to the nearest multiple of 5 cents.\n\n## Part 5—Transitional arrangements\n\n#### 25 Transitional arrangements arising out of the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013\n\n (1) The amendment of these Regulations made by item 11 of Schedule 1 to the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013 applies on and after 17 February 2001.\n (2) The amendment of these Regulations made by item 13 of Schedule 1 to the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013 applies on and after 1 August 2009.\n (3) The amendment of these Regulations made by item 15 of Schedule 1 to the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013 applies on and after 25 December 2012.","sortOrder":4},{"sectionNumber":"2E","sectionType":"section","heading":"Interpretation","content":"#### 2E Interpretation\n\n (1) In this Part:\n\n> superannuation scheme means a superannuation scheme other than a defined benefits superannuation scheme.\n\n (2) For this Part, a superannuation scheme has a surplus at a particular time if, at that time, the net market value of the assets of the scheme is greater than the total value of the account balances of the members of the scheme.","sortOrder":5},{"sectionNumber":"2F","sectionType":"section","heading":"Meaning of contributed amounts—amounts attributable to interest—schemes without surplus (Act s 43)","content":"#### 2F Meaning of contributed amounts—amounts attributable to interest—schemes without surplus (Act s 43)\n\n (1) This regulation applies in relation to a member of a superannuation scheme that does not have a surplus.\n (2) For subparagraphs (a) (i) and (ii) of the definition of contributed amounts in section 43 of the Act, an amount is to be regarded as reasonably attributable to interest in relation to the member for the 1999–2000 financial year, or a later financial year, if the amount:\n (a) is credited, allocated or attributed to an account for the member for the financial year; and\n (b) is not an amount paid for or by the member for the financial year.","sortOrder":6},{"sectionNumber":"2G","sectionType":"section","heading":"Meaning of contributed amounts—amounts attributable to interest—schemes with surplus (Act s 43)","content":"#### 2G Meaning of contributed amounts—amounts attributable to interest—schemes with surplus (Act s 43)\n\n (1) This regulation applies in relation to a member of a superannuation scheme that operates an investment reserve, or a miscellaneous reserve, after 30 June 1997 for the purpose of dividing a surplus that the scheme had at any time after that date (regardless of when the surplus came into existence).\n (2) For subparagraphs (a) (i) and (ii) of the definition of contributed amounts in section 43 of the Act, an amount is to be regarded as reasonably attributable to interest in relation to the member for the 1999–2000 financial year, or a later financial year, if, for the financial year, the requirements of subregulation (3) or (4) are satisfied in relation to the amount and the member.\n (3) The requirements of this subregulation are satisfied in relation to an amount and a member for a financial year if:\n (a) the amount is credited, allocated or attributed, for the financial year, to an account for the member from the investment reserve (except if the amount is credited, allocated or attributed to an account for the member for the purpose of paying employer contributions for the member); and\n (b) an amount is also credited, allocated or attributed, for the financial year, from the investment reserve to:\n (i) an account for each other member of the scheme; or\n (ii) if the member is a member of a class of members of the scheme and the amount in the investment reserve relates only to that class of members, an account for each other member of the class; and\n (c) either:\n (i) the same interest rate increment is applied to determine the amount that is credited, allocated or attributed, for the financial year, to:\n (A) the account for each member of the scheme; or\n (B) if the member is a member of a class of members of the scheme and the amount in the investment reserve relates only to that class of members, the account for each other member of the class; or\n (ii) each amount credited, allocated or attributed, for the financial year, to an account for a member of the scheme from the investment reserve is proportional to that member’s interest in the scheme at the time the amount is credited, allocated or attributed.\n (4) The requirements of this subregulation are satisfied in relation to an amount and a member for a financial year if:\n (a) the amount is credited, allocated or attributed, for the financial year, to an account for the member from the miscellaneous reserve (except if the amount is credited, allocated or attributed to an account for the member for the purpose of paying employer contributions for the member); and\n (b) an amount is also credited, allocated or attributed, for the financial year, from the miscellaneous reserve to:\n (i) an account for each other member of the scheme; or\n (ii) if the member is a member of a class of members of the scheme and the amount in the miscellaneous reserve relates only to that class of members, an account for each other member of the class; and\n (c) either:\n (i) the same interest rate increment, being an interest rate increment that does not exceed 5% a year, is applied to determine the amount that is credited, allocated or attributed, for the financial year, to:\n (A) the account for each member of the scheme; or\n (B) if the member is a member of a class of members of the scheme and the amount in the investment reserve relates only to that class of members, the account for each other member of the class; or\n (ii) each amount credited, allocated or attributed, for the financial year, to an account for a member of the scheme from the miscellaneous reserve does not exceed 5% of the member’s interest in the scheme for the financial year, and is proportional to one or more of the following:\n (A) the member’s interest in the scheme for the financial year;\n (B) the insurance premiums paid in respect of the member for the financial year;\n (C) the administration expenses in respect of the member for the financial year;\n (D) the amounts (if any) debited to the member’s account in respect of insurance premiums or administration expenses in respect of the member for the financial year.","sortOrder":7},{"sectionNumber":"2H","sectionType":"section","heading":"Meaning of contributed amounts—amounts credited, allocated or attributable to member (Act s 43)","content":"#### 2H Meaning of contributed amounts—amounts credited, allocated or attributable to member (Act s 43)\n\n For subparagraph (a) (ii) of the definition of contributed amounts in section 43 of the Act, an amount is credited, allocated or attributable to a member of a superannuation scheme for the 1999–2000 financial year, or a later financial year, if:\n (a) the amount is credited, allocated or attributed by the relevant superannuation provider to an account for the member for the financial year from an investment, contribution or miscellaneous reserve established for the purpose of dividing a surplus that the scheme had at any time after 30 June 1997; and\n (b) the amount exceeds an amount that, in the opinion of an eligible actuary, is reasonable having regard to:\n (i) the amounts paid for or by the member to the provider for the financial year; and\n (ii) the scheme’s investments earnings relating to the member’s interest in the scheme for the financial year; and\n (iii) any other matter the actuary considers relevant.","sortOrder":8},{"sectionNumber":"Part 1B","sectionType":"part","heading":"Surchargeable contributions","content":"## Part 1—Preliminary\n\n#### 1 Name of Regulations\n\n These Regulations are the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997.\n\n#### 2 Definitions\n\n In these Regulations, unless the contrary intention appears:\n\n> account reconciliation statement means a statement mentioned in regulation 3E.\n\n> actuarial certificate, for a defined benefits superannuation scheme, means a certificate prepared for the scheme by an eligible actuary that states the actuary’s recommendations for the purpose of working out the amount of surchargeable contributions for members of the scheme for a financial year.\n\n> actuarial valuation, of a defined benefits superannuation scheme, means an actuarial valuation of the scheme prepared by an eligible actuary as part of the actuarial investigation of the scheme made under Part 9 of the Superannuation Industry (Supervision) Regulations 1994.\n\n> assessment variation advice statement means a statement mentioned in regulation 3D.\n\n> ATO Corporate External Gateway User ID means the user identification given to a supplier by the Commissioner to enable the supplier to use the ATO Corporate External Gateway.\n\n> Australian Business Number has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.\n\n> client identifier means a number or other unique identification assigned by a superannuation provider to a member’s accounts for linking all dealings by the provider with the member.\n\n> contributed amounts paid/transferred out statement means a statement under subsection 13 (3) or paragraph 13 (4) (a) of the Act for a member.\n\n> destination superannuation provider has the meaning given by regulation 3C.\n\n> destination superannuation provider superfund number means the first 6 digits of the superannuation fund number of a destination superannuation provider.\n\n> document includes any electronic communication that represents or reproduces words, figures or symbols in visible form.\n\n> employer‑sponsor has the meaning given by subsection 16 (1) of the Superannuation Industry (Supervision) Act 1993.\n\n> information includes information in written or electronic form.\n\n> member account number means the unique combination of characters (whether letters or numbers) used by a superannuation provider to identify a member’s account with the provider.\n\n> member contributions statement means a statement under subsection 13 (2) of the Act for a member.\n\n> PAYE group number, for an employer, means the number assigned to the employer as a registered group employer under section 221F of the Income Tax Assessment Act.\n\n> reporting day means:\n\n (a) in 1998—15 February, 15 April and 15 July; and\n (b) in 1999 and subsequent years—15 January, 15 April and 15 July.\n\n> superannuation fund number means the number assigned to a superannuation provider by the Australian Prudential Regulation Authority.\n\n> supplier, in relation to information given or to be given to the Commissioner, means:\n\n (a) a superannuation provider; or\n (b) a person who is an agent of the superannuation provider for the purpose of giving information to the Commissioner.\n\n> supplier file reference means an identification number given by a supplier to the Commissioner.\n\n> supplier number, in relation to an entity that supplies information to the Commissioner, means the Australian Business Number, tax file number, or tax agent number, of the entity.\n\n> tax file number statement means a statement referred to in subregulation 10 (1).\n\n> the Act means the Superannuation Contributions Tax (Assessment and Collection) Act 1997.\n\n> unique superannuation provider reference for the contributed amount transferred out means a unique reference provided to the Commissioner by a superannuation provider to identify, in relation to a member and a financial year, a particular transaction in which a contributed amount was transferred out in relation to the member for the financial year.\n\n```html\n

Note: A number of expressions used in these Regulations are defined by section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, including:

  • Advance instalment
  • Allocated surplus amount
  • Assessment
  • Commissioner
  • Contributed amounts
  • Defined benefits superannuation scheme
  • Eligible actuary
  • Eligible termination payment
  • Income Tax Assessment Act
  • Interest
  • Late payment penalty
  • Member
  • Specified roll‑over amount
  • Superannuation (accumulated benefits) provider
  • Superannuation Contributions Ruling SCR 97/1
  • Superannuation (defined benefits) provider
  • Superannuation provider
  • Surcharge
  • Unfunded defined benefits superannuation scheme
  • Year of income
\n```\n\n#### 2A Meaning of unfunded defined benefits superannuation scheme (Act s 43)\n\n For the definition of unfunded defined benefits superannuation scheme in section 43 of the Act, each of the following superannuation schemes is declared to be an unfunded defined benefits superannuation scheme:\n (a) a superannuation scheme that is established by, or operated under, a Commonwealth, State or Territory Act or Regulations mentioned in Part 1 of Schedule 1;\n (b) a superannuation scheme mentioned in Part 2 of Schedule 1 that is established by, or operated under, a trust deed.\n\n## Part 1A—Contributed amounts\n\n#### 2E Interpretation\n\n (1) In this Part:\n\n> superannuation scheme means a superannuation scheme other than a defined benefits superannuation scheme.\n\n (2) For this Part, a superannuation scheme has a surplus at a particular time if, at that time, the net market value of the assets of the scheme is greater than the total value of the account balances of the members of the scheme.\n\n#### 2F Meaning of contributed amounts—amounts attributable to interest—schemes without surplus (Act s 43)\n\n (1) This regulation applies in relation to a member of a superannuation scheme that does not have a surplus.\n (2) For subparagraphs (a) (i) and (ii) of the definition of contributed amounts in section 43 of the Act, an amount is to be regarded as reasonably attributable to interest in relation to the member for the 1999–2000 financial year, or a later financial year, if the amount:\n (a) is credited, allocated or attributed to an account for the member for the financial year; and\n (b) is not an amount paid for or by the member for the financial year.\n\n#### 2G Meaning of contributed amounts—amounts attributable to interest—schemes with surplus (Act s 43)\n\n (1) This regulation applies in relation to a member of a superannuation scheme that operates an investment reserve, or a miscellaneous reserve, after 30 June 1997 for the purpose of dividing a surplus that the scheme had at any time after that date (regardless of when the surplus came into existence).\n (2) For subparagraphs (a) (i) and (ii) of the definition of contributed amounts in section 43 of the Act, an amount is to be regarded as reasonably attributable to interest in relation to the member for the 1999–2000 financial year, or a later financial year, if, for the financial year, the requirements of subregulation (3) or (4) are satisfied in relation to the amount and the member.\n (3) The requirements of this subregulation are satisfied in relation to an amount and a member for a financial year if:\n (a) the amount is credited, allocated or attributed, for the financial year, to an account for the member from the investment reserve (except if the amount is credited, allocated or attributed to an account for the member for the purpose of paying employer contributions for the member); and\n (b) an amount is also credited, allocated or attributed, for the financial year, from the investment reserve to:\n (i) an account for each other member of the scheme; or\n (ii) if the member is a member of a class of members of the scheme and the amount in the investment reserve relates only to that class of members, an account for each other member of the class; and\n (c) either:\n (i) the same interest rate increment is applied to determine the amount that is credited, allocated or attributed, for the financial year, to:\n (A) the account for each member of the scheme; or\n (B) if the member is a member of a class of members of the scheme and the amount in the investment reserve relates only to that class of members, the account for each other member of the class; or\n (ii) each amount credited, allocated or attributed, for the financial year, to an account for a member of the scheme from the investment reserve is proportional to that member’s interest in the scheme at the time the amount is credited, allocated or attributed.\n (4) The requirements of this subregulation are satisfied in relation to an amount and a member for a financial year if:\n (a) the amount is credited, allocated or attributed, for the financial year, to an account for the member from the miscellaneous reserve (except if the amount is credited, allocated or attributed to an account for the member for the purpose of paying employer contributions for the member); and\n (b) an amount is also credited, allocated or attributed, for the financial year, from the miscellaneous reserve to:\n (i) an account for each other member of the scheme; or\n (ii) if the member is a member of a class of members of the scheme and the amount in the miscellaneous reserve relates only to that class of members, an account for each other member of the class; and\n (c) either:\n (i) the same interest rate increment, being an interest rate increment that does not exceed 5% a year, is applied to determine the amount that is credited, allocated or attributed, for the financial year, to:\n (A) the account for each member of the scheme; or\n (B) if the member is a member of a class of members of the scheme and the amount in the investment reserve relates only to that class of members, the account for each other member of the class; or\n (ii) each amount credited, allocated or attributed, for the financial year, to an account for a member of the scheme from the miscellaneous reserve does not exceed 5% of the member’s interest in the scheme for the financial year, and is proportional to one or more of the following:\n (A) the member’s interest in the scheme for the financial year;\n (B) the insurance premiums paid in respect of the member for the financial year;\n (C) the administration expenses in respect of the member for the financial year;\n (D) the amounts (if any) debited to the member’s account in respect of insurance premiums or administration expenses in respect of the member for the financial year.\n\n#### 2H Meaning of contributed amounts—amounts credited, allocated or attributable to member (Act s 43)\n\n For subparagraph (a) (ii) of the definition of contributed amounts in section 43 of the Act, an amount is credited, allocated or attributable to a member of a superannuation scheme for the 1999–2000 financial year, or a later financial year, if:\n (a) the amount is credited, allocated or attributed by the relevant superannuation provider to an account for the member for the financial year from an investment, contribution or miscellaneous reserve established for the purpose of dividing a surplus that the scheme had at any time after 30 June 1997; and\n (b) the amount exceeds an amount that, in the opinion of an eligible actuary, is reasonable having regard to:\n (i) the amounts paid for or by the member to the provider for the financial year; and\n (ii) the scheme’s investments earnings relating to the member’s interest in the scheme for the financial year; and\n (iii) any other matter the actuary considers relevant.\n\n## Part 1B—Surchargeable contributions\n\n#### 2L Surchargeable contributions—member of defined benefits superannuation scheme—1999–2000 financial year (Act s 8 (5) (a))\n\n For paragraph 8 (5) (a) of the Act, the method for working out the amount of the actuarial value of the benefits that accrued to, and the value of the administration expenses and risk benefits provided in respect of, a member of a defined benefits superannuation scheme for the 1999–2000 financial year is:\n Annual salary  Notional surchargeable contributions factor\n where:\n\n> annual salary means:\n\n (a) if paragraph (b) does not apply—the amount that is the member’s annual salary for the financial year; or\n (b) if another amount is taken to be the member’s annual salary for the purposes of the scheme as it applies to the member for the financial year—the other amount.\n\n> notional surchargeable contributions factor means the factor applying to the member for the financial year worked out by an eligible actuary using:\n\n (a) the method set out in Superannuation Contributions Ruling SCR 97/1; or\n (b) if the Commissioner approves in writing another method as being appropriate in relation to the member for the financial year, being a method that excludes contributions made by the member for which the member is not entitled to an income tax deduction under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997—the approved method.\n\n#### 2M Surchargeable contributions—member of defined benefits superannuation scheme—2000–2001 financial year and later years (Act s 8 (5) (a))\n\n (1) For paragraph 8 (5) (a) of the Act, this regulation sets out the method for working out the amount of the actuarial value of the benefits that accrued to, and the value of the administration expenses and risk benefits provided in respect of, a member of a defined benefits superannuation scheme for the 2000–2001 financial year, or a later financial year.\n (2) This regulation applies to a non‑accruing member of a defined benefits superannuation scheme for a financial year unless the member is a non‑accruing member of the scheme for the whole of the financial year.\n\n> Note: By virtue of subsection 8 (3) of the Act, the amount of surchargeable contributions for a financial year of a member of a defined benefits superannuation scheme who is a non‑accruing member for the whole of the financial year is zero.\n\n (3) The method for working out the amount of the actuarial value of the benefits that accrued to, and the value of the administration expenses and risk benefits provided in respect of, a member of a defined benefits superannuation scheme for the 2000–2001 financial year, or a later financial year, is:\n (a) subject to paragraph (b), the standard method set out in Schedule 2; and\n (b) if the member satisfies the requirements of subregulation (4), the method set out in subregulation (5).\n\n> Note 1: If the application of the method set out in Schedule 2 results in a negative amount for a member for a financial year, the member has no surchargeable contributions for the financial year.\n\n> Note 2: An amount worked out using the method set out in Schedule 2 is relevant only for the financial year for which it is worked out. So, for example, a negative amount worked out for a member under Schedule 2 for a financial year cannot be used to offset a positive amount worked out under the Schedule for the member for a later financial year.\n\n (4) A member satisfies the requirements of this subregulation if:\n (a) the member is entitled to:\n (i) accumulation benefits only; or\n (ii) accumulation benefits and defined death or disablement benefits; and\n (b) the member has no present or future entitlement to a defined benefit under any other contingency.\n (5) For the purposes of paragraph (3) (b), the method is:\n CA + A + I\n where, for the financial year for which the amount is being worked out:\n\n> CA is an amount worked out under subsection 8 (2) of the Act for the member, less any part of that amount that relates to administration expenses or insurance expenses, including self‑insurance expenses, in respect of the member.\n\n> A is an amount that represents the value of administration expenses in respect of the member.\n\n> I is an amount that represents the sum of:\n\n (a) the cost of any insurance provided in respect of the member by an entity other than the scheme; and\n (b) the value of any self‑insurance provided in respect of the member.\n (6) If a member changes membership status in a financial year, the amount worked out under this regulation for the member for the financial year is the sum of the amounts worked out for the member for each period of membership status in the financial year.\n (7) In this regulation:\n\n> non‑accruing member, of a defined benefits superannuation scheme, has the meaning given by regulation 2N.\n\n#### 2N Meaning of non‑accruing member\n\n (1) A member of a defined benefits superannuation scheme is a non‑accruing member of the scheme for a period if the member meets the requirements of subregulation (2) or (3).\n (2) A member of a defined benefits superannuation scheme meets the requirements of this subregulation for a period if, for the whole of the period:\n (a) the member’s membership in the scheme consists only in the member receiving pension payments under the scheme; and\n (b) any of the following applies:\n (i) the pension payments are always the same amount;\n (ii) the pension payments are paid from an account that relates only to the member, and no employer contributions are paid to the account for the benefit of the member;\n (iii) the first pension payment was made on or after the date of effect of the first actuarial certificate prepared for the scheme, and the pension payments increase at rates that are consistent with the assumptions used in the preparation of the actuarial certificate for the last financial year in which employer‑provided benefits accrued to the member under the scheme;\n (iv) the first pension payment was made before the date of effect of the first actuarial certificate prepared for the scheme, and the pension payments increase at rates that are consistent with the rates prescribed under the rules of the scheme that applied when employer‑provided benefits accrued to the member under the scheme.\n (3) A member of a defined benefits superannuation scheme meets the requirements of this subregulation for a period if, for the whole of the period:\n (a) the member has a benefit entitlement in the scheme but no employer‑provided benefits have accrued to the member; and\n (b) the rules of the scheme provide that the benefit:\n (i) is not to increase in nominal terms; or\n (ii) is to increase at a rate that reflects general price increases (for example, in accordance with the Consumer Price Index); or\n (iii) is to increase at a rate reflecting the general level of salary growth or salary growth for relevant scheme membership (for example, in accordance with average weekly earnings, or average weekly ordinary time earnings, published by the Australian Statistician); or\n (iv) is to increase at the rate (if any) at which the member’s salary increases; or\n (v) is to increase at a rate reflecting the earning rate of the assets of the scheme or the part of the scheme to which the member belongs; or\n (vi) in the case of a deferred benefit, is to increase at a rate that reflects any reduction in the expected period in which pension payments are to be made and any deferral of the date when payments will start; or\n (vii) is to increase at a regular rate, or a rate worked out using a formula, that an eligible actuary considers will not result in an increase that is more than the greatest of the increases mentioned in subparagraphs (i) to (vi); and\n (c) an eligible actuary considers that the benefit does not result in any increase in the value of employer‑provided benefits accruing to the member.\n (4) For the purposes of determining whether a member of a defined benefits superannuation scheme is a non‑accruing member of the scheme for a period, any employer contributions paid to the scheme for the period to meet partially, or wholly, unfunded benefit liabilities of the scheme are not to be treated as employer contributions for the benefit of the member for the period.\n\n#### 2O Interest splits or transferred amounts on marriage breakdown\n\n (1) For subparagraph 10A (1) (a) (ii) of the Act, the circumstances are that the interest is created for the non‑member spouse in such a way that, because of Division 2.2 of the Family Law (Superannuation) Regulations 2001, a payment in respect of the superannuation interest of the member spouse made after the interest is created, would not be a splittable payment.\n\n> Note: Division 2.2 of the Family Law (Superannuation) Regulations 2001 sets out the ways that a superannuation agreement, flag lifting agreement or splitting order made under the Family Law Act 1975 may be satisfied. If the agreement or order has been satisfied, any future payment would not be a splittable payment.\n\n (2) For subparagraph 10A (1) (a) (iii) of the Act, the circumstances are that the amount is transferred to a superannuation fund for the benefit of the non‑member spouse in such a way that, because of Division 2.2 of the Family Law (Superannuation) Regulations 2001, a payment in respect of the superannuation interest of the member spouse made after the amount is transferred, would not be a splittable payment.\n\n> Note: Division 2.2 of the Family Law (Superannuation) Regulations 2001 sets out the ways that a superannuation agreement, flag lifting agreement or splitting order made under the Family Law Act 1975 may be satisfied. If the agreement or order has been satisfied, any future payment would not be a splittable payment.\n\n (3) In this regulation:\n\n> splittable payment has the same meaning as in Part VIIIB of the Family Law Act 1975.\n\n## Part 2—Statements by superannuation providers—additional information\n\n#### 3 Member contributions statement—additional matters (Act, subsection 13 (2))\n\n (1) A member contributions statement must include information (where applicable) on the matters set out in Schedule 3.\n (2) Those matters comprise:\n (a) matters required by paragraphs 13 (2) (a) and (b) of the Act to be set out in the statement (which are marked with an asterisk\\* in the Schedule); and\n (b) matters that, under paragraph 13 (2) (c) of the Act, are required by these Regulations to be so set out (which are unmarked).\n\n#### 3A Contributed amounts paid/transferred out statement—additional matters (Act, subsection 13 (3) and paragraph 13 (4) (a))\n\n (1) A contributed amounts paid/transferred out statement must include information (where applicable) on the matters set out in Schedule 4.\n (2) Those matters include:\n (a) matters required by paragraphs 13 (3) (a), (b) and (c) or subparagraphs 13 (4) (a) (ia), (i) and (ii) of the Act to be set out in the statement (which are marked with an asterisk\\* in the Schedule); and\n (b) matters that, under paragraph 13 (3) (d) or subparagraph 13 (4) (a) (iii) of the Act, are required by these Regulations to be so set out (which are unmarked).\n\n#### 3B Information to be given by a transferor superannuation provider (Act, paragraph 13 (4) (b))\n\n (1) A statement under paragraph 13 (4) (b) of the Act must include information (if applicable) on the matters set out in Schedule 5.\n (2) Those amounts include:\n (a) matters required by paragraph 13 (4) (b) of the Act to be set out in the statement (which are marked with an asterisk\\* in the Schedule); and\n (b) matters that, under paragraph 13 (4) (b) of the Act, are required by these Regulations to be so set out (which are unmarked).\n\n#### 3C Information to be given to a transferor superannuation provider (Act, subsection 13 (4A))\n\n (1) For subsection 13 (4A) of the Act, a statement by a superannuation provider (the destination superannuation provider) to which any of a member’s contributed amounts are transferred by another superannuation provider must include information (if applicable) on the matters set out in Schedule 6.\n (2) Subregulation (1) applies to a destination superannuation provider for a member only if, within the time allowed, the other superannuation provider requests information on a matter set out in Schedule 6 for the member.\n (3) For subregulation (2), the time allowed is:\n (a) if the amounts were or are transferred in the 1996‑97 financial year or the 1997‑98 financial year—not later than 7 days before the notification date for the financial year in which the amounts were or are transferred; or\n (b) if the amounts were or are transferred in a later financial year—within 7 days after the day on which the amounts were or are transferred.\n\n#### 3D Assessment variation advice statement (Act, section 35)\n\n A statement under section 35 of the Act must include information (where applicable) on the matters set out in Schedule 7 for each member or former member for whom the superannuation provider:\n (a) receives an assessment of surcharge or determination of advance instalment; and\n (b) does not satisfy the assessment or determination.\n\n#### 3E Account reconciliation statement (Act, section 35)\n\n For section 35 of the Act, a statement relating to the payment of an amount under subsection 16 (6) of the Act must include information (where applicable) on the matters set out in Schedule 8.\n\n## Part 3—Information generally\n\n#### 4 Form of information to be given to the Commissioner\n\n (1) This regulation applies to information to be given by a person to the Commissioner under the Act or these Regulations, other than information to be contained in a statement under section 13 of the Act.\n (2) The information must be given:\n (a) if a form for the information is specified or approved by the Commissioner—in that form; and\n (b) if a medium for the information is specified or approved by the Commissioner—in that medium; and\n (c) if a format for the information is specified or approved by the Commissioner—in that format.\n (3) The Commissioner may specify or approve different forms, formats and media:\n (a) for information to be given by different types of superannuation providers or other persons; or\n (b) for use in different circumstances.\n (4) If a specified or approved form so provides, the person must:\n (a) sign the form or include identification of the person in the form; and\n (b) verify the information by a declaration as set out in the form.\n (5) Any information that accompanies other information that is given to the Commissioner in a specified or approved form must include:\n (a) the signature or other identification of the person giving the information in the form; and\n (b) an endorsement that identifies the information as accompanying the information given in the form.\n\n#### 5 Where information is to be given\n\n (1) If the Commissioner specifies or directs that a person or class of persons must give information (whether or not in a specified or approved form) required by the Act or these Regulations at a particular address, the person or class of persons must give the information at that address.\n (2) If the Commissioner does not specify or direct that information be given at a particular address, the information may be given at any office of the Commissioner.\n\n#### 9 Change or omission in information given to the Commissioner\n\n (1) If at any time a superannuation provider becomes aware of a change or omission in any information given to the Commissioner, the provider must:\n (a) inform the Commissioner of the change; or\n (b) give the omitted information to the Commissioner;\n as the case requires, unless the provider is reasonably satisfied that the change or omission will not affect an assessment.\n (2) Information required by subregulation (1) must be given:\n (a) if the provider becomes aware of the change or omission not less than 30 days before the next reporting day—before that reporting day; or\n (b) in any other case—before the reporting day after the next reporting day.\n\n#### 10 Giving a tax file number statement to the Commissioner\n\n (1) If:\n (a) a superannuation provider has given information to the Commissioner in connection with the operation of the Act or these Regulations in relation to a member; and\n (b) the member did not quote his or her tax file number to the provider in connection with the operation or possible future operation of the Act before the information was given; and\n (c) the Commissioner has not informed the provider of the member’s tax file number; and\n (d) the member later quotes the tax file number to the provider in connection with the operation or possible future operation of the Act;\n the provider must give a statement to the Commissioner that includes information on the matters set out in Schedule 9.\n (2) A tax file number statement must be given to the Commissioner:\n (a) if it is quoted to the provider not less than 30 days before the next reporting day—before that reporting day; or\n (b) in any other case—before the reporting day after the next reporting day.\n (3) However, if an assessment for the member is given to the provider after the tax file number is quoted but before the day on which the surcharge becomes payable, the provider must give the tax file number statement to the Commissioner before the earlier of:\n (a) the day on which the surcharge becomes payable; and\n (b) the reporting day before which the tax file number must otherwise be given under subregulation (2).\n (4) If the tax file number is quoted after an assessment for the member is given to the provider, the provider must give the tax file number statement to the Commissioner in accordance with subregulation (2).\n\n> Note: Superannuation providers must comply with any guidelines relating to tax file number information issued by the Privacy Commissioner under section 17 of the Privacy Act 1988.\n\n#### 12 Need to give information in the required form and manner\n\n (1) A person is not taken to have given information to the Commissioner for the Act or these Regulations until the Commissioner accepts the information.\n (2) The Commissioner must accept the information if it:\n (a) gives a complete and accurate statement of all the matters required by the Act and these Regulations, to the extent that information about those matters is known to the person; and\n (b) is given in the form and manner required by the Act and these Regulations; and\n (c) is signed or otherwise identified by the person giving the information as required by the Act or these Regulations.\n (3) The acceptance of any information by the Commissioner does not affect the requirements of the Act or these Regulations in relation to any other information given or to be given to the Commissioner.\n\n## Part 4—Miscellaneous\n\n#### 16 Amounts of interest to be rounded down—surcharge debt accounts\n\n If interest calculated under subsection 16 (4) of the Act for a member is an amount of whole dollars and an amount of cents, the amount of cents is to be disregarded.\n\n#### 17 Amounts remitted or refunded to be rounded up\n\n If an amount of surcharge, advance instalment, interest or late payment penalty to be refunded or remitted under the Act is not a multiple of 5 cents, the amount is to be increased to the nearest multiple of 5 cents.\n\n## Part 5—Transitional arrangements\n\n#### 25 Transitional arrangements arising out of the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013\n\n (1) The amendment of these Regulations made by item 11 of Schedule 1 to the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013 applies on and after 17 February 2001.\n (2) The amendment of these Regulations made by item 13 of Schedule 1 to the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013 applies on and after 1 August 2009.\n (3) The amendment of these Regulations made by item 15 of Schedule 1 to the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013 applies on and after 25 December 2012.","sortOrder":9},{"sectionNumber":"2L","sectionType":"section","heading":"Surchargeable contributions—member of defined benefits superannuation scheme—1999—2000 financial year (Act s 8 (5) (a))","content":"#### 2L Surchargeable contributions—member of defined benefits superannuation scheme—1999–2000 financial year (Act s 8 (5) (a))\n\n For paragraph 8 (5) (a) of the Act, the method for working out the amount of the actuarial value of the benefits that accrued to, and the value of the administration expenses and risk benefits provided in respect of, a member of a defined benefits superannuation scheme for the 1999–2000 financial year is:\n Annual salary  Notional surchargeable contributions factor\n where:\n\n> annual salary means:\n\n (a) if paragraph (b) does not apply—the amount that is the member’s annual salary for the financial year; or\n (b) if another amount is taken to be the member’s annual salary for the purposes of the scheme as it applies to the member for the financial year—the other amount.\n\n> notional surchargeable contributions factor means the factor applying to the member for the financial year worked out by an eligible actuary using:\n\n (a) the method set out in Superannuation Contributions Ruling SCR 97/1; or\n (b) if the Commissioner approves in writing another method as being appropriate in relation to the member for the financial year, being a method that excludes contributions made by the member for which the member is not entitled to an income tax deduction under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997—the approved method.","sortOrder":10},{"sectionNumber":"2M","sectionType":"section","heading":"Surchargeable contributions—member of defined benefits superannuation scheme—2000—2001 financial year and later years (Act s 8 (5) (a))","content":"#### 2M Surchargeable contributions—member of defined benefits superannuation scheme—2000–2001 financial year and later years (Act s 8 (5) (a))\n\n (1) For paragraph 8 (5) (a) of the Act, this regulation sets out the method for working out the amount of the actuarial value of the benefits that accrued to, and the value of the administration expenses and risk benefits provided in respect of, a member of a defined benefits superannuation scheme for the 2000–2001 financial year, or a later financial year.\n (2) This regulation applies to a non‑accruing member of a defined benefits superannuation scheme for a financial year unless the member is a non‑accruing member of the scheme for the whole of the financial year.\n\n> Note: By virtue of subsection 8 (3) of the Act, the amount of surchargeable contributions for a financial year of a member of a defined benefits superannuation scheme who is a non‑accruing member for the whole of the financial year is zero.\n\n (3) The method for working out the amount of the actuarial value of the benefits that accrued to, and the value of the administration expenses and risk benefits provided in respect of, a member of a defined benefits superannuation scheme for the 2000–2001 financial year, or a later financial year, is:\n (a) subject to paragraph (b), the standard method set out in Schedule 2; and\n (b) if the member satisfies the requirements of subregulation (4), the method set out in subregulation (5).\n\n> Note 1: If the application of the method set out in Schedule 2 results in a negative amount for a member for a financial year, the member has no surchargeable contributions for the financial year.\n\n> Note 2: An amount worked out using the method set out in Schedule 2 is relevant only for the financial year for which it is worked out. So, for example, a negative amount worked out for a member under Schedule 2 for a financial year cannot be used to offset a positive amount worked out under the Schedule for the member for a later financial year.\n\n (4) A member satisfies the requirements of this subregulation if:\n (a) the member is entitled to:\n (i) accumulation benefits only; or\n (ii) accumulation benefits and defined death or disablement benefits; and\n (b) the member has no present or future entitlement to a defined benefit under any other contingency.\n (5) For the purposes of paragraph (3) (b), the method is:\n CA + A + I\n where, for the financial year for which the amount is being worked out:\n\n> CA is an amount worked out under subsection 8 (2) of the Act for the member, less any part of that amount that relates to administration expenses or insurance expenses, including self‑insurance expenses, in respect of the member.\n\n> A is an amount that represents the value of administration expenses in respect of the member.\n\n> I is an amount that represents the sum of:\n\n (a) the cost of any insurance provided in respect of the member by an entity other than the scheme; and\n (b) the value of any self‑insurance provided in respect of the member.\n (6) If a member changes membership status in a financial year, the amount worked out under this regulation for the member for the financial year is the sum of the amounts worked out for the member for each period of membership status in the financial year.\n (7) In this regulation:\n\n> non‑accruing member, of a defined benefits superannuation scheme, has the meaning given by regulation 2N.","sortOrder":11},{"sectionNumber":"2N","sectionType":"section","heading":"Meaning of non‑accruing member","content":"#### 2N Meaning of non‑accruing member\n\n (1) A member of a defined benefits superannuation scheme is a non‑accruing member of the scheme for a period if the member meets the requirements of subregulation (2) or (3).\n (2) A member of a defined benefits superannuation scheme meets the requirements of this subregulation for a period if, for the whole of the period:\n (a) the member’s membership in the scheme consists only in the member receiving pension payments under the scheme; and\n (b) any of the following applies:\n (i) the pension payments are always the same amount;\n (ii) the pension payments are paid from an account that relates only to the member, and no employer contributions are paid to the account for the benefit of the member;\n (iii) the first pension payment was made on or after the date of effect of the first actuarial certificate prepared for the scheme, and the pension payments increase at rates that are consistent with the assumptions used in the preparation of the actuarial certificate for the last financial year in which employer‑provided benefits accrued to the member under the scheme;\n (iv) the first pension payment was made before the date of effect of the first actuarial certificate prepared for the scheme, and the pension payments increase at rates that are consistent with the rates prescribed under the rules of the scheme that applied when employer‑provided benefits accrued to the member under the scheme.\n (3) A member of a defined benefits superannuation scheme meets the requirements of this subregulation for a period if, for the whole of the period:\n (a) the member has a benefit entitlement in the scheme but no employer‑provided benefits have accrued to the member; and\n (b) the rules of the scheme provide that the benefit:\n (i) is not to increase in nominal terms; or\n (ii) is to increase at a rate that reflects general price increases (for example, in accordance with the Consumer Price Index); or\n (iii) is to increase at a rate reflecting the general level of salary growth or salary growth for relevant scheme membership (for example, in accordance with average weekly earnings, or average weekly ordinary time earnings, published by the Australian Statistician); or\n (iv) is to increase at the rate (if any) at which the member’s salary increases; or\n (v) is to increase at a rate reflecting the earning rate of the assets of the scheme or the part of the scheme to which the member belongs; or\n (vi) in the case of a deferred benefit, is to increase at a rate that reflects any reduction in the expected period in which pension payments are to be made and any deferral of the date when payments will start; or\n (vii) is to increase at a regular rate, or a rate worked out using a formula, that an eligible actuary considers will not result in an increase that is more than the greatest of the increases mentioned in subparagraphs (i) to (vi); and\n (c) an eligible actuary considers that the benefit does not result in any increase in the value of employer‑provided benefits accruing to the member.\n (4) For the purposes of determining whether a member of a defined benefits superannuation scheme is a non‑accruing member of the scheme for a period, any employer contributions paid to the scheme for the period to meet partially, or wholly, unfunded benefit liabilities of the scheme are not to be treated as employer contributions for the benefit of the member for the period.","sortOrder":12},{"sectionNumber":"2O","sectionType":"section","heading":"Interest splits or transferred amounts on marriage breakdown","content":"#### 2O Interest splits or transferred amounts on marriage breakdown\n\n (1) For subparagraph 10A (1) (a) (ii) of the Act, the circumstances are that the interest is created for the non‑member spouse in such a way that, because of Division 2.2 of the Family Law (Superannuation) Regulations 2001, a payment in respect of the superannuation interest of the member spouse made after the interest is created, would not be a splittable payment.\n\n> Note: Division 2.2 of the Family Law (Superannuation) Regulations 2001 sets out the ways that a superannuation agreement, flag lifting agreement or splitting order made under the Family Law Act 1975 may be satisfied. If the agreement or order has been satisfied, any future payment would not be a splittable payment.\n\n (2) For subparagraph 10A (1) (a) (iii) of the Act, the circumstances are that the amount is transferred to a superannuation fund for the benefit of the non‑member spouse in such a way that, because of Division 2.2 of the Family Law (Superannuation) Regulations 2001, a payment in respect of the superannuation interest of the member spouse made after the amount is transferred, would not be a splittable payment.\n\n> Note: Division 2.2 of the Family Law (Superannuation) Regulations 2001 sets out the ways that a superannuation agreement, flag lifting agreement or splitting order made under the Family Law Act 1975 may be satisfied. If the agreement or order has been satisfied, any future payment would not be a splittable payment.\n\n (3) In this regulation:\n\n> splittable payment has the same meaning as in Part VIIIB of the Family Law Act 1975.","sortOrder":13},{"sectionNumber":"Part 2","sectionType":"part","heading":"Statements by superannuation providers—additional information","content":"## Part 2—Statements by superannuation providers—additional information","sortOrder":14},{"sectionNumber":"3","sectionType":"section","heading":"Member contributions statement—additional matters (Act, subsection 13 (2))","content":"#### 3 Member contributions statement—additional matters (Act, subsection 13 (2))\n\n (1) A member contributions statement must include information (where applicable) on the matters set out in Schedule 3.\n (2) Those matters comprise:\n (a) matters required by paragraphs 13 (2) (a) and (b) of the Act to be set out in the statement (which are marked with an asterisk\\* in the Schedule); and\n (b) matters that, under paragraph 13 (2) (c) of the Act, are required by these Regulations to be so set out (which are unmarked).","sortOrder":15},{"sectionNumber":"3A","sectionType":"section","heading":"Contributed amounts paid/transferred out statement—additional matters (Act, subsection 13 (3) and paragraph 13 (4) (a))","content":"#### 3A Contributed amounts paid/transferred out statement—additional matters (Act, subsection 13 (3) and paragraph 13 (4) (a))\n\n (1) A contributed amounts paid/transferred out statement must include information (where applicable) on the matters set out in Schedule 4.\n (2) Those matters include:\n (a) matters required by paragraphs 13 (3) (a), (b) and (c) or subparagraphs 13 (4) (a) (ia), (i) and (ii) of the Act to be set out in the statement (which are marked with an asterisk\\* in the Schedule); and\n (b) matters that, under paragraph 13 (3) (d) or subparagraph 13 (4) (a) (iii) of the Act, are required by these Regulations to be so set out (which are unmarked).","sortOrder":16},{"sectionNumber":"3B","sectionType":"section","heading":"Information to be given by a transferor superannuation provider (Act, paragraph 13 (4) (b))","content":"#### 3B Information to be given by a transferor superannuation provider (Act, paragraph 13 (4) (b))\n\n (1) A statement under paragraph 13 (4) (b) of the Act must include information (if applicable) on the matters set out in Schedule 5.\n (2) Those amounts include:\n (a) matters required by paragraph 13 (4) (b) of the Act to be set out in the statement (which are marked with an asterisk\\* in the Schedule); and\n (b) matters that, under paragraph 13 (4) (b) of the Act, are required by these Regulations to be so set out (which are unmarked).","sortOrder":17},{"sectionNumber":"3C","sectionType":"section","heading":"Information to be given to a transferor superannuation provider (Act, subsection 13 (4A))","content":"#### 3C Information to be given to a transferor superannuation provider (Act, subsection 13 (4A))\n\n (1) For subsection 13 (4A) of the Act, a statement by a superannuation provider (the destination superannuation provider) to which any of a member’s contributed amounts are transferred by another superannuation provider must include information (if applicable) on the matters set out in Schedule 6.\n (2) Subregulation (1) applies to a destination superannuation provider for a member only if, within the time allowed, the other superannuation provider requests information on a matter set out in Schedule 6 for the member.\n (3) For subregulation (2), the time allowed is:\n (a) if the amounts were or are transferred in the 1996‑97 financial year or the 1997‑98 financial year—not later than 7 days before the notification date for the financial year in which the amounts were or are transferred; or\n (b) if the amounts were or are transferred in a later financial year—within 7 days after the day on which the amounts were or are transferred.","sortOrder":18},{"sectionNumber":"3D","sectionType":"section","heading":"Assessment variation advice statement (Act, section 35)","content":"#### 3D Assessment variation advice statement (Act, section 35)\n\n A statement under section 35 of the Act must include information (where applicable) on the matters set out in Schedule 7 for each member or former member for whom the superannuation provider:\n (a) receives an assessment of surcharge or determination of advance instalment; and\n (b) does not satisfy the assessment or determination.","sortOrder":19},{"sectionNumber":"3E","sectionType":"section","heading":"Account reconciliation statement (Act, section 35)","content":"#### 3E Account reconciliation statement (Act, section 35)\n\n For section 35 of the Act, a statement relating to the payment of an amount under subsection 16 (6) of the Act must include information (where applicable) on the matters set out in Schedule 8.","sortOrder":20},{"sectionNumber":"Part 3","sectionType":"part","heading":"Information generally","content":"## Part 3—Information generally","sortOrder":21},{"sectionNumber":"4","sectionType":"section","heading":"Form of information to be given to the Commissioner","content":"#### 4 Form of information to be given to the Commissioner\n\n (1) This regulation applies to information to be given by a person to the Commissioner under the Act or these Regulations, other than information to be contained in a statement under section 13 of the Act.\n (2) The information must be given:\n (a) if a form for the information is specified or approved by the Commissioner—in that form; and\n (b) if a medium for the information is specified or approved by the Commissioner—in that medium; and\n (c) if a format for the information is specified or approved by the Commissioner—in that format.\n (3) The Commissioner may specify or approve different forms, formats and media:\n (a) for information to be given by different types of superannuation providers or other persons; or\n (b) for use in different circumstances.\n (4) If a specified or approved form so provides, the person must:\n (a) sign the form or include identification of the person in the form; and\n (b) verify the information by a declaration as set out in the form.\n (5) Any information that accompanies other information that is given to the Commissioner in a specified or approved form must include:\n (a) the signature or other identification of the person giving the information in the form; and\n (b) an endorsement that identifies the information as accompanying the information given in the form.","sortOrder":22},{"sectionNumber":"5","sectionType":"section","heading":"Where information is to be given","content":"#### 5 Where information is to be given\n\n (1) If the Commissioner specifies or directs that a person or class of persons must give information (whether or not in a specified or approved form) required by the Act or these Regulations at a particular address, the person or class of persons must give the information at that address.\n (2) If the Commissioner does not specify or direct that information be given at a particular address, the information may be given at any office of the Commissioner.","sortOrder":23},{"sectionNumber":"9","sectionType":"section","heading":"Change or omission in information given to the Commissioner","content":"#### 9 Change or omission in information given to the Commissioner\n\n (1) If at any time a superannuation provider becomes aware of a change or omission in any information given to the Commissioner, the provider must:\n (a) inform the Commissioner of the change; or\n (b) give the omitted information to the Commissioner;\n as the case requires, unless the provider is reasonably satisfied that the change or omission will not affect an assessment.\n (2) Information required by subregulation (1) must be given:\n (a) if the provider becomes aware of the change or omission not less than 30 days before the next reporting day—before that reporting day; or\n (b) in any other case—before the reporting day after the next reporting day.","sortOrder":24},{"sectionNumber":"10","sectionType":"section","heading":"Giving a tax file number statement to the Commissioner","content":"#### 10 Giving a tax file number statement to the Commissioner\n\n (1) If:\n (a) a superannuation provider has given information to the Commissioner in connection with the operation of the Act or these Regulations in relation to a member; and\n (b) the member did not quote his or her tax file number to the provider in connection with the operation or possible future operation of the Act before the information was given; and\n (c) the Commissioner has not informed the provider of the member’s tax file number; and\n (d) the member later quotes the tax file number to the provider in connection with the operation or possible future operation of the Act;\n the provider must give a statement to the Commissioner that includes information on the matters set out in Schedule 9.\n (2) A tax file number statement must be given to the Commissioner:\n (a) if it is quoted to the provider not less than 30 days before the next reporting day—before that reporting day; or\n (b) in any other case—before the reporting day after the next reporting day.\n (3) However, if an assessment for the member is given to the provider after the tax file number is quoted but before the day on which the surcharge becomes payable, the provider must give the tax file number statement to the Commissioner before the earlier of:\n (a) the day on which the surcharge becomes payable; and\n (b) the reporting day before which the tax file number must otherwise be given under subregulation (2).\n (4) If the tax file number is quoted after an assessment for the member is given to the provider, the provider must give the tax file number statement to the Commissioner in accordance with subregulation (2).\n\n> Note: Superannuation providers must comply with any guidelines relating to tax file number information issued by the Privacy Commissioner under section 17 of the Privacy Act 1988.","sortOrder":25},{"sectionNumber":"12","sectionType":"section","heading":"Need to give information in the required form and manner","content":"#### 12 Need to give information in the required form and manner\n\n (1) A person is not taken to have given information to the Commissioner for the Act or these Regulations until the Commissioner accepts the information.\n (2) The Commissioner must accept the information if it:\n (a) gives a complete and accurate statement of all the matters required by the Act and these Regulations, to the extent that information about those matters is known to the person; and\n (b) is given in the form and manner required by the Act and these Regulations; and\n (c) is signed or otherwise identified by the person giving the information as required by the Act or these Regulations.\n (3) The acceptance of any information by the Commissioner does not affect the requirements of the Act or these Regulations in relation to any other information given or to be given to the Commissioner.","sortOrder":26},{"sectionNumber":"Part 4","sectionType":"part","heading":"Miscellaneous","content":"## Part 4—Miscellaneous","sortOrder":27},{"sectionNumber":"16","sectionType":"section","heading":"Amounts of interest to be rounded down—surcharge debt accounts","content":"#### 16 Amounts of interest to be rounded down—surcharge debt accounts\n\n If interest calculated under subsection 16 (4) of the Act for a member is an amount of whole dollars and an amount of cents, the amount of cents is to be disregarded.","sortOrder":28},{"sectionNumber":"17","sectionType":"section","heading":"Amounts remitted or refunded to be rounded up","content":"#### 17 Amounts remitted or refunded to be rounded up\n\n If an amount of surcharge, advance instalment, interest or late payment penalty to be refunded or remitted under the Act is not a multiple of 5 cents, the amount is to be increased to the nearest multiple of 5 cents.","sortOrder":29},{"sectionNumber":"Part 5","sectionType":"part","heading":"Transitional arrangements","content":"## Part 5—Transitional arrangements","sortOrder":30},{"sectionNumber":"25","sectionType":"section","heading":"Transitional arrangements arising out of the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013","content":"#### 25 Transitional arrangements arising out of the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013\n\n (1) The amendment of these Regulations made by item 11 of Schedule 1 to the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013 applies on and after 17 February 2001.\n (2) The amendment of these Regulations made by item 13 of Schedule 1 to the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013 applies on and after 1 August 2009.\n (3) The amendment of these Regulations made by item 15 of Schedule 1 to the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013 applies on and after 25 December 2012.","sortOrder":31},{"sectionNumber":"Part 6","sectionType":"part","heading":"Employer‑provided death, disablement and other risk benefits—E","content":"## Part 6—Employer‑provided death, disablement and other risk benefits—E\n\n17 Application of Part 6\n\n This Part applies for the purpose of working out, for a member of a defined benefits superannuation scheme for a financial year, the amount (E) that represents the actuarial value of employer‑provided death, disablement and other risk benefits not included in the value of A(f) or A(u) that may be provided in respect of the member for the financial year.\n\n18 Cost of death, disablement and other risk benefits\n\n (1) The cost of death, disablement and other risk benefits is to be worked out based on the cost of insurance for 1 year for the non‑accrued (for example, future service) component of those benefits.\n (2) Subject to subclause 7 (2), if the rates of decrement for death and disablement were assumed to be more than zero for the purposes of the most recent actuarial valuation of the scheme, the cost of cover for death and disablement is to be based on that assumption.\n (3) If the rates of decrement for death and disablement were assumed to be zero for the purposes of the most recent actuarial valuation of the scheme, or no actuarial valuation of the scheme has been prepared, the rates of decrement for death and disablement to be applied are:\n (a) the rates an eligible actuary expects to use at the next actuarial valuation of the scheme; or\n (b) the relevant rates set out in the following table.\n\n| Member’s age at next birthday | Mortalitydecrement | Disablement decrement |\n| ----------------------------- | ------------------ | --------------------- |\n| 15 | 0.00028 | 0.00001 |\n| 16 | 0.00035 | 0.00001 |\n| 17 | 0.00052 | 0.00001 |\n| 18 | 0.00070 | 0.00002 |\n| 19 | 0.00081 | 0.00002 |\n| 20 | 0.00083 | 0.00003 |\n| 21 | 0.00082 | 0.00006 |\n| 22 | 0.00077 | 0.00010 |\n| 23 | 0.00070 | 0.00012 |\n| 24 | 0.00064 | 0.00014 |\n| 25 | 0.00060 | 0.00016 |\n| 26 | 0.00056 | 0.00017 |\n| 27 | 0.00055 | 0.00019 |\n| 28 | 0.00055 | 0.00020 |\n| 29 | 0.00057 | 0.00023 |\n| 30 | 0.00059 | 0.00025 |\n| 31 | 0.00061 | 0.00027 |\n| 32 | 0.00063 | 0.00029 |\n| 33 | 0.00066 | 0.00032 |\n| 34 | 0.00070 | 0.00035 |\n| 35 | 0.00076 | 0.00040 |\n| 36 | 0.00084 | 0.00045 |\n| 37 | 0.00091 | 0.00050 |\n| 38 | 0.00100 | 0.00057 |\n| 39 | 0.00111 | 0.00065 |\n| 40 | 0.00121 | 0.00073 |\n| 41 | 0.00133 | 0.00083 |\n| 42 | 0.00149 | 0.00097 |\n| 43 | 0.00168 | 0.00112 |\n| 44 | 0.00187 | 0.00130 |\n| 45 | 0.00210 | 0.00151 |\n| 46 | 0.00236 | 0.00177 |\n| 47 | 0.00264 | 0.00207 |\n| 48 | 0.00294 | 0.00241 |\n| 49 | 0.00329 | 0.00283 |\n| 50 | 0.00368 | 0.00333 |\n| 51 | 0.00410 | 0.00391 |\n| 52 | 0.00457 | 0.00460 |\n| 53 | 0.00514 | 0.00548 |\n| 54 | 0.00572 | 0.00647 |\n| 55 | 0.00634 | 0.00761 |\n| 56 | 0.00704 | 0.00897 |\n| 57 | 0.00783 | 0.01063 |\n| 58 | 0.00870 | 0.01258 |\n| 59 | 0.00965 | 0.01489 |\n| 60 | 0.01069 | 0.01759 |\n| 61 | 0.01181 | 0.02076 |\n| 62 | 0.01311 | 0.02459 |\n| 63 | 0.01452 | 0.02909 |\n| 64 | 0.01595 | 0.03413 |\n| 65 | 0.01751 | 0.04001 |","sortOrder":39},{"sectionNumber":"Part 7","sectionType":"part","heading":"Administration expenses—F","content":"## Part 7—Administration expenses—F\n\n19 Application of Part 7\n\n This Part applies for the purpose of working out, for a member of a defined benefits superannuation scheme for a financial year, the amount (F) that represents the value of the administration expenses (excluding investment expenses) in respect of the member for the financial year.\n\n20 Rate of administration expenses\n\n The rate of administration expenses (excluding investment expenses) to be applied is:\n (a) the rate assumed for the purposes of the most recent actuarial valuation of the scheme; or\n (b) if an eligible actuary considers that the rate of administration expenses adopted at the most recent actuarial valuation of the scheme is no longer appropriate, or no previous actuarial valuation of the scheme has been prepared, a rate that the actuary considers is appropriate for the particular scheme.","sortOrder":40},{"sectionNumber":"Part 8","sectionType":"part","heading":"Increases in employer‑provided benefits not allowed for under Part 3, 4, 5 or 6—G","content":"## Part 8—Increases in employer‑provided benefits not allowed for under Part 3, 4, 5 or 6—G\n\n21 Application of Part 8\n\n (1) This Part applies for the purpose of working out, for a member of a defined benefits superannuation scheme for a financial year, the amount (G) that represents the actuarial value of any increase in the actuarial value of A(f), A(u), B(f), B(u), C(f), C(u) or E that accrued to, or may be provided in respect of, the member for the financial year because of the occurrence of an event in relation to the member for the year.\n (2) For this Part, an event, in relation to a member of a scheme for a financial year, does not include any difference between the valuation parameters adopted under Part 2 for the member for the financial year and the actual experience of the scheme for the financial year.\n\n22 General rule\n\n (1) If the event is of a kind mentioned in clause 23, 24, 25 or 26, the actuarial value of any increase in the employer‑provided benefits that accrued to the member for the financial year because of the occurrence of the event is an amount worked out in accordance with the clause that relates to the event.\n (2) If:\n (a) the event is not of a kind mentioned in clause 23, 24, 25 or 26; and\n (b) because of the occurrence of the event, the actuarial value of all employer‑provided benefits that had accrued to the member immediately after the event is greater than the actuarial value of all employer‑provided benefits that had accrued to the member immediately before the event;\n the actuarial value of the increase in the employer‑provided benefits that accrued to the member for the financial year is an amount worked out, in accordance with this Schedule, that represents the difference between:\n (c) the actuarial value of all employer‑provided benefits that had accrued to the member immediately after the event; and\n (d) the actuarial value of all employer‑provided benefits that had accrued to the member before the event.\n (3) If the member’s scheme is a funded scheme, the amount worked out under subclause (2) is to be divided by 0.85.\n\n23 Change in scheme rules or membership class\n\n (1) This clause applies if:\n (a) either of the following events occurs in relation to the member for the financial year:\n (i) the rules of the member’s scheme are changed;\n (ii) the member changes to a different membership class in the scheme; and\n (b) the change results in an increase in the actuarial value of the employer‑provided benefits that accrued to the member for the financial year.\n (2) The actuarial value of the increase in the employer‑provided benefits that accrued to the member for the financial year is an amount that represents the difference between the actuarial value of all employer‑provided benefits that had accrued to the member immediately after the change and the greater of:\n (a) the employer‑provided component of the actuarial value of the benefits that had accrued to the member immediately before the change worked out using the valuation parameters set out in Part 2; and\n (b) the employer‑provided component of the standard vested benefit at the date of the change.\n (3) If the scheme is a funded scheme, the amount worked out under subclause (2) is to be divided by 0.85.\n (4) For the purposes of paragraph (2) (b), if there is an option in vested benefits, the reference to ‘standard vested benefit’ is a reference to the maximum value of the vested benefit.\n\n24 Transfer by member to a different scheme\n\n (1) This clause applies if the member transfers from the member’s scheme (the exited scheme) to another defined benefits superannuation scheme (the receiving scheme) in the financial year.\n (2) If the actuarial value of the employer‑provided benefits that accrued to the member in both the exited scheme and the receiving scheme is the same, the amount worked out under this clause is zero.\n (3) If the actuarial value of the employer‑provided benefits accruing to the member is greater in the receiving scheme than in the exited scheme, the actuarial value of the increase in the employer‑provided benefits that accrued to the member for the financial year is an amount that represents the difference between the actuarial value of all employer‑provided benefits that had accrued to the member immediately after the transfer and the greater of:\n (a) the employer‑provided component of the actuarial value of the benefits that had accrued to the member immediately before the transfer worked out using the valuation parameters set out in Part 2; and\n (b) the employer‑provided component of the standard vested benefit at the date of the transfer.\n (4) If the receiving scheme is a funded scheme, the amount worked out under subclause (3) is to be divided by 0.85.\n (5) For the purposes of paragraph (3) (b), if there is an option in vested benefits, the reference to ‘standard vested benefit’ is a reference to the maximum value of the vested benefit.\n\n25 Conversion from defined benefit membership to accumulation membership\n\n (1) This clause applies if:\n (a) the member’s benefits are converted to accumulation benefits in the financial year; and\n (b) the conversion results in the member transferring to the accumulation membership an amount that exceeds the greater of:\n (i) the actuarial value of all employer‑provided benefits that had accrued to the member before the conversion; and\n (ii) the employer‑provided component of the member’s standard vested benefit for the financial year at the date of the conversion.\n (2) The actuarial value of the increase in the employer‑provided benefits that accrued to the member for the financial year is an amount that represents the difference between the opening balance of the part of the member account provided by the employer and the greater of:\n (a) the employer‑provided component of the actuarial value of the benefits that had accrued to the member before the conversion worked out using the valuation parameters set out in Part 2; and\n (b) the employer‑provided component of the standard vested benefit at the date of the conversion.\n (3) If the scheme is a funded scheme, the amount worked out under subclause (2) is to be divided by 0.85.\n (4) For the purposes of subparagraph (1) (b) (ii) and paragraph (2) (b), if there is an option in vested benefits, the reference to ‘standard vested benefit’ is a reference to the maximum value of the vested benefit.\n\n26 Increase in pension in payment\n\n (1) This clause applies if the amount of a pension being paid to the member in the financial year increases by an amount that is greater than the amount provided under the scheme rules in force at the later of:\n (a) the time when the pension became payable; and\n (b) 20 August 1996.\n (2) The actuarial value of the increase in the employer‑provided benefits that accrued to the member for the financial year is an amount, worked out in accordance with this Schedule, that represents the difference between:\n (a) the actuarial value of the pension after the increase; and\n (b) the actuarial value of the pension before the increase.\n (3) If the scheme is a funded scheme, the amount worked out under subclause (2) is to be divided by 0.85.\n\nSchedule 3—Member contributions statement—additional matters\n\n(regulation 3)\n\n| | Supplier information |\n| --- | -------------------------------------------------------------------------------------------------------------------- |\n| 101 | Supplier number |\n| 102 | Run type (test/production) (for information in electronic form only) |\n| 103 | File creation date |\n| 104 | Preferred correspondence method |\n| 105 | Medium specification version number (that is, the specification version number used to create the file) |\n| 106 | Organisation name |\n| 107 | Australian Company Number (ACN) or Australian Registered Business Number (ARBN) |\n| 108 | Australian Business Number |\n| 109 | Contact name |\n| 110 | Contact telephone number |\n| 111 | Contact facsimile number |\n| 112 | Street address |\n| 113 | Postal address |\n| 114 | e‑mail address |\n| 115 | Supplier file reference |\n| 116 | ATO Corporate External Gateway User ID |\n| | Superannuation provider information |\n| 201 | Tax file number |\n| 202 | Australian Business Number |\n| 203 | Superannuation fund number (SFN) |\n| 204 | Date of report |\n| 205 | Current name |\n| 206 | Previous name (if any) |\n| 207 | Contact name |\n| 208 | Contact telephone number |\n| 209 | Contact facsimile number |\n| 210 | Street address |\n| 211 | Current postal address |\n| 212 | Previous postal address |\n| 213 | e‑mail address |\n| 214 | Address for service indicator |\n| 215 | Financial year for which information is being given |\n| 216 | An indication (by a code or other symbol) of whether the superannuation provider is a deferred annuity provider |\n| 217 | Software product type |\n| 218 | Superannuation administrator indicator |\n| 219 | Fund benefit structure |\n| | Member information |\n| 301 | System code |\n| 302 | Superannuation provider member account number |\n| 303 | Superannuation provider client identifier |\n| 304 | Account benefit structure |\n| 305 | Account opened date |\n| 306 | Account status (whether active or closed) |\n| 307 | Tax file number (if given to the provider in connection with the operation or possible future operation of the Act)* |\n| 308 | Name* |\n| 309 | Previous name (if any) |\n| 310 | Sex |\n| 311 | Date of birth* |\n| 312 | Residential address* |\n| 313 | Correspondence returned indicator |\n| 314 | An indication (by a code or other symbol) of whether the member’s account is a deferred annuity account |\n| 315 | Date of death |\n| | Employer information |\n| | Note: This information is only required if the member’s residential address is not shown |\n| 401 | Name |\n| 402 | Trading name |\n| 403 | PAYE group number |\n| 404 | Business address |\n| | Contributed amounts information |\n| 501 | Period start date |\n| 502 | Period end date |\n| 503 | Total of contributed amounts* |\n| 504 | Employer contributed amount (accumulation)* |\n| 505 | Employer contributed amount (defined benefit)* |\n| 506 | Post 20 August 1996 component of employer eligible termination payment rolled over on or after 1 July 1997* |\n| 507 | Allocated surplus amount* |\n\nSchedule 4—Contributed amounts paid/transferred out statement—additional matters\n\n(regulation 3A)\n\n| | Member contributions information |\n| --- | ----------------------------------------------------------------------------------------------------------------------- |\n| 101 | Information on the matters set out in Schedule 3 |\n| | Contributed amounts paid/transferred out information |\n| 201 | Destination type |\n| 202 | Name of destination superannuation provider* |\n| 203 | Destination superannuation provider street address* |\n| 204 | Destination superannuation provider postal address |\n| 205 | Destination superannuation provider superfund number (SFN) |\n| 206 | Destination superannuation provider member account number |\n| 207 | Destination superannuation provider client identifier |\n| 208 | Destination superannuation provider Australian Business Number |\n| 209 | Destination superannuation provider system or product code |\n| 210 | Unique superannuation provider reference for the contributed amount transferred out |\n| 211 | Date superannuation provider ceased holding contributions |\n| 212 | Total contributed amounts transferred* |\n| 213 | Transferred employer contributed amount (accumulation)* |\n| 214 | Transferred employer contributed amount (defined benefit)* |\n| 215 | Transferred post 20 August 1996 component of employer eligible termination payment rolled over on or after 1 July 1997* |\n| 216 | Transferred allocated surplus amount* |\n| 217 | Paid/transferred amount and total amounts mentioned in subsection 13 (7) of the Act* |\n\nSchedule 5—Information to be given by a transferor superannuation provider to a destination superannuation provider\n\n(regulation 3B)\n\n| | Transferor superannuation provider information |\n| --- | ----------------------------------------------------------------------------------------------------------------------- |\n| 101 | Contact name |\n| 102 | Contact telephone number |\n| 103 | Contact facsimile number |\n| 104 | Contact e‑mail address |\n| | Member information |\n| 201 | Tax file number (if given to the provider in connection with the operation or possible future operation of the Act) |\n| 202 | Name |\n| 203 | Previous name (if any) |\n| 204 | Sex |\n| 205 | Date of birth |\n| 206 | Residential address |\n| | Employer information |\n| | Note: This information is only required if the member’s residential address is not shown. |\n| 301 | Name |\n| 302 | Trading name |\n| 303 | PAYE group number |\n| 304 | Business address |\n| | Contributed amounts information |\n| 401 | Financial year to which the transferred contributed amount relates |\n| 402 | Transferred amount and the total amounts mentioned in subsection 13 (7) of the Act* |\n| 403 | Transferred employer contributed amount (accumulation)* |\n| 404 | Transferred employer contributed amount (defined benefit)* |\n| 405 | Transferred post 20 August 1996 component of employer eligible termination payment rolled over on or after 1 July 1997* |\n| 406 | Transferred allocated surplus amount* |\n\nSchedule 6—Information to be given by a destination superannuation provider to a transferor superannuation provider\n\n(regulation 3C)\n\n| 101 | Destination superannuation provider superfund number (SFN) |\n| --- | -------------------------------------------------------------- |\n| 102 | Destination superannuation provider member account number |\n| 103 | Destination superannuation provider client identifier |\n| 104 | Destination superannuation provider Australian Business Number |\n\nSchedule 7—Assessment variation advice statement\n\n(regulation 3D)\n\n| | Supplier information |\n| --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 101 | Information on the matters set out under this heading in Schedule 3 |\n| | Superannuation provider assessment identity data |\n| 201 | Tax file number |\n| 202 | Australian Business Number |\n| | Assessment contact person data |\n| 301 | System code |\n| 302 | Superannuation provider contact name |\n| 303 | Superannuation provider contact telephone number |\n| 304 | Superannuation provider contact facsimile number |\n| 305 | Superannuation provider contact e‑mail address |\n| | Assessment review data |\n| 401 | Assessment identifier |\n| 402 | Assessment amount |\n| 403 | Advance instalment amount |\n| 404 | Assessment review reason codes |\n| 405 | If contributed amounts have been paid to member or transferred to another superannuation provider, the information on the matters set out in Part 2 of Schedule 4 |\n| 406 | Date of death of member |\n\nSchedule 8—Account reconciliation statement\n\n(regulation 3E)\n\n| | Supplier information |\n| --- | ------------------------------------------------------------------- |\n| 101 | Information on the matters set out under this heading in Schedule 3 |\n| | Superannuation provider information |\n| 201 | Information on the matters set out under this heading in Schedule 3 |\n| | Member account information |\n| 301 | Surcharge paid |\n| 302 | Interest paid (if any) under subsection 16 (4) of the Act |\n| 303 | Interest paid (if any) under section 21 or 22 of the Act |\n| 304 | Total amount paid |\n\nSchedule 9—Tax file number statement\n\n(subregulation 10 (1))\n\n| | Supplier information |\n| --- | ----------------------------------------------------------------------------------------- |\n| 101 | Information on the matters set out under this heading in Schedule 3 |\n| | Superannuation provider information |\n| 201 | Information on the matters set out under this heading in Schedule 3 |\n| | Member information |\n| 301 | Information on the matters set out under this heading in Schedule 3 |\n| | Employer information |\n| | Note: This information is only required if the member’s residential address is not shown. |\n| 401 | Information on the matters set out under this heading in Schedule 3 |","sortOrder":41}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2776},"content_quality":"ok","complexity_score":9,"scope_assessment":{"changed":false,"description":"The regulations remain focused on the assessment and collection of the superannuation contributions surcharge. While provisions have been added over time to address family law matters (marriage breakdown), refine calculation methods for defined benefit schemes, and update electronic reporting standards, these elaborations constitute technical implementation and machinery provisions within the original legislative intent rather than an expansion into new policy areas."},"complexity_factors":["Extensive cross-referencing to the parent Act, Superannuation Industry (Supervision) Regulations, Family Law Regulations, and external documents like Superannuation Contributions Ruling SCR 97/1","Highly technical actuarial calculation methodology in Schedule 2 involving 8 distinct parts and multiple variables (A(f), A(u), B(f), B(u), C(f), C(u), D(f), D(u), E, F, G, H) with specific valuation parameters (discount rates, salary growth rates, decrement tables)","Temporal fragmentation with different calculation methods applying to specific financial years (1999–2000 vs 2000–01 and later)","Over 30 defined terms in the regulations plus incorporation by reference of additional terms from the Act and other legislation","Deeply nested conditional logic with multiple subregulations, subparagraphs, and exceptions (e.g., regulation 2G(3) and (4) with multi-tiered requirements for surplus distribution)","Detailed data field specifications across 7 schedules (Schedules 3–9) prescribing exact information requirements for various statements","Complex distinctions between funded and unfunded benefits, accumulation and defined benefit schemes, and accruing vs non-accruing members"],"plain_english_summary":"These regulations operate under the *Superannuation Contributions Tax (Assessment and Collection) Act 1997* to administer the superannuation contributions surcharge—a tax that historically applied to employer super contributions for higher-income earners (abolished for new contributions in 2005, but these rules still govern historical assessments and certain ongoing defined benefit schemes).\n\n**What the regulations do:**\n\n* **Define key terms:** They set out what counts as \"contributed amounts\" and \"surchargeable contributions,\" including complex rules for dividing surpluses in super schemes and calculating interest allocations.\n* **Calculate tax for defined benefit schemes:** They provide detailed actuarial formulas (in Schedule 2) for working out the value of employer contributions in defined benefit schemes (where retirement benefits are calculated by a formula based on salary and service, rather than account balance). This involves complex variables like funded vs unfunded benefits, retirement benefits, resignation benefits, and risk benefits.\n* **Mandate reporting:** Superannuation providers must give detailed statements to the Australian Taxation Office (ATO) about member contributions, transfers between funds, and changes to member details (Schedules 3–9 list the exact data fields required, such as tax file numbers, account numbers, and contribution amounts).\n* **Coordinate between funds:** They require super funds to share information when a member transfers their benefits to another fund, ensuring the ATO can track contributions across different providers.\n* **Handle special situations:** They include rules for marriage breakdowns (super splitting under family law), non-accruing members (those no longer building up new employer benefits), and unfunded government super schemes.\n* **Set administrative rules:** They specify how information must be given to the Commissioner (forms, electronic formats, signatures), deadlines for corrections, and how to round amounts (rounding down cents for interest, rounding up to nearest 5 cents for refunds)."},"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The text of these Regulations includes transitional provisions (regulation 25) referring to amendments made by the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013 that apply on specified dates. The instrument as presented contains expanded and detailed provisions not limited to basic definitions (for example, a separate Part 1A on contributed amounts (regs 2E–2H), a Part 1B and Schedule 2 setting a comprehensive actuarial method for surchargeable contributions, and extensive reporting Schedules 3–9). Those items in the text show the Regulations’ scope has been adjusted since the original instrument to add detailed measurement rules, reporting fields and transitional application dates."},"complexity_factors":["Detailed actuarial methodology and multiple actuarial components in Schedule 2 (Parts 1–8) requiring professional valuation work and interpretation","Numerous technical definitions and cross‑references (regulation 2 and references to other statutes and regulations)","Extensive, field‑level reporting requirements across multiple schedules (Schedules 3–9) imposing data‑model and systems demands on providers","Commissioner discretion over forms, media and acceptance (reg 4, reg 12) creating operational dependency on administrative guidance","Timing and correction obligations with short windows (reg 3C(3), reg 9, reg 10)","Actuary discretion to set decrement and other parameters where prior valuations are outdated (Schedule 2 cl.7), creating variation in application","Interactions with other legislation (Income Tax Assessment Acts, SIS Regulations, Family Law Regulations) requiring multi‑instrument compliance","Transitional amendments recorded in reg 25 indicate changes over time that providers must track and implement"],"plain_english_summary":"What these Regulations do (mechanics)\n\n- They set out detailed rules to support the Superannuation Contributions Tax (Assessment and Collection) Act 1997 (the Act). The Regulations define key terms (regulation 2), prescribe what information superannuation providers must give to members and to the Commissioner, and explain how certain amounts are to be worked out and reported.\n- They specify what must appear in a range of statements that funds supply (member contributions statements, contributed‑amounts paid/transferred out statements, assessment variation advice statements and account reconciliation statements) and list the exact fields those statements must include (regulations 3, 3A–3E and Schedules 3–9).\n- They set rules for how particular categories of contributed amounts are to be treated (Part 1A: regs 2E–2H). That includes when amounts credited from reserves count as \"contributed amounts\" (2G, 2H) and how interest credits are treated in schemes with or without a surplus (2F, 2G).\n- For members of defined benefits schemes, they prescribe how to calculate the actuarial value of employer‑provided benefits that give rise to surchargeable contributions (Part 1B: regs 2L–2M and Schedule 2). Schedule 2 contains an extensive actuarial model: definitions of component values (A(f), A(u), B(f), etc.), valuation parameters (discount rate 8% (Schedule 2 cl.4), salary growth 4.5% (cl.5), CPI 2.5% (cl.6)), mortality and disablement tables (Part 6), and rules for events that change benefit values (Part 8).\n- They set administrative rules about how information must be provided to the Commissioner: the Commissioner may specify or approve forms, media and formats (reg 4); where to send information (reg 5); timing for corrections or additions (reg 9); timing and content of tax file number notifications (reg 10); and when the Commissioner is taken to have accepted information (reg 12).\n- They include small but binding rounding rules for interest calculations and refunds/remittances (regs 16–17).\n- The instrument records transitional arrangements for later amendments (reg 25).\n\nWho is affected and who does what\n\n- Superannuation providers (and their agents) bear the principal compliance burden: they must prepare and deliver prescribed statements to members and to the Commissioner containing the specific data items listed in Schedules 3–9 (reg 3 and Schedules). They must correct omissions or changes within specified timing rules (reg 9) and must provide tax file number statements when a member later supplies a TFN (reg 10).\n- Eligible actuaries and funds that operate defined benefits schemes must undertake actuarial calculations, prepare actuarial certificates and apply the valuation parameters and methods set out in Schedule 2 (regs 2M, Schedule 2). The actuary has discretion in some parameters (Schedule 2 cl.7), and the Commissioner may approve alternate methods in limited circumstances (reg 2L(b)).\n- The Commissioner decides and enforces the administrative form, format and medium for information (reg 4(2)–(3)), accepts information when it meets completeness and form requirements (reg 12) and receives assessments/determinations under the Act which the Regulations treat procedurally (regs 3D, 3E).\n- Members are the subject of the reporting and the actuarial calculations: the Regulations determine what counts as contributed amounts and how surchargeable contributions (the base for surcharge assessments) are calculated for defined benefits members (regs 2F–2H; 2L–2M; Schedule 2).\n\nWhy it matters (purposes claimed in the text, and practical implications)\n\n- The Regulations claim to implement practical, technical rules needed to calculate surchargeable contributions and to enable the Commissioner to assess and collect any surcharge under the Act (see Parts 1A and 1B and Schedule 2). Those mechanical provisions create incentives and costs as follows:\n - Compliance cost and administrative burden: funds must supply substantial, structured data (see Schedule 3) and, where applicable, transferor/destination reporting is time‑sensitive (reg 3C(3) sets 7‑day or pre‑notification deadlines). Funds and administrators must maintain systems to produce the required fields, to transmit them in the Commissioner’s approved forms/media (reg 4), and to correct information on a set timetable (reg 9).\n - Professional fees and measurement cost: defined benefit schemes must obtain actuarial valuations, certificates and apply the detailed actuarial method in Schedule 2 (reg 2M and Schedule 2). The actuary has explicit responsibilities and limited discretion on parameters (Schedule 2 cls 3 and 7). That creates direct costs (actuary fees) and model‑risk in valuation results.\n - Administrative discretion and operational risk: the Commissioner can specify forms and media and approve alternative methods (reg 4(3); 2L(b)). Eligible actuaries may set some decrement parameters when earlier valuations are out of date (Schedule 2 cl.7). These delegations create routes for case‑by‑case decisions and diverging practice between funds.\n - Data flows between funds: transferor and destination providers must exchange specific identifiers and amounts (Schedules 4–6), which requires operational coordination and creates timing risk if data are late or incomplete.\n - Small monetary rounding rules (regs 16–17) change the treatment of cents on interest and refunds; operationally these are minor but certain.\n\nTrade‑offs, incentives and risks (mechanisms, not judgments)\n\n- The Regulations trade administrative precision for complexity: by prescribing exact schedule fields and a detailed actuarial methodology (Schedule 2), they standardise measurement but require funds to invest in reporting systems and actuarial work.\n- Because actuarial calculations determine surchargeable contributions (Schedule 2, reg 2M), different actuarial judgements or approved alternate methods (reg 2L(b)) can change a member’s assessed base and therefore the tax assessed — creating a concentrated effect on particular members and a diffuse compliance cost across providers.\n- The Commissioner’s control of format/media (reg 4) and acceptance of information (reg 12) centralises operational control over reporting channels; providers must meet those specifications before information is treated as given.\n- Timing rules for corrections, transfers and TFN statements (regs 3C(3), 9, 10) create strict operational deadlines that, if missed, may affect assessments and collection timing.\n- Interaction with other law is explicit: the Regulations reference the Superannuation Industry (Supervision) Regulations 1994 (in the definition of actuarial valuation), the Income Tax Assessment Acts (for deductible member contributions, reg 2L(b)), and Family Law (Superannuation) Regulations 2001 (reg 2O). Those cross‑references mean compliance requires attention to multiple instruments.\n\nConcrete who‑pays / who‑decides summary\n\n- Who pays: the measure sets out how surchargeable contributions are calculated (for members of defined benefit schemes) and how contributed amounts are treated; the results feed into surcharge assessments under the Act (regs 2M, Schedule 2). The Regulations themselves allocate reporting and correction duties to superannuation providers (regs 3, 4, 9, 10). The text indicates providers supply data that support assessments and reconciliations (regs 3D, 3E, Schedule 8).\n- Who decides: eligible actuaries determine many valuation inputs (Schedule 2 cls 3, 7). The Commissioner decides accepted forms, formats and media (reg 4) and accepts information when it is complete (reg 12). The Commissioner also receives statements and enforces reporting deadlines.\n\nImplementation risk and likely operational impacts\n\n- Funds face a sustained compliance need: data capture for Schedules 3–9, secure and timely exchange between transferor/destination funds, and actuarial valuations where required.\n- Actuarial judgment and Commissioner approvals introduce case‑by‑case variability and therefore some legal and operational uncertainty in how surchargeable contributions will be calculated for specific members.\n- Small rounding rules and TFN timing rules create minor additional operational steps.\n\nKey source citations (illustrative)\n\n- Definitions and reporting days: regulation 2.\n- Contributed amounts, interest and surplus rules: regs 2E–2H.\n- Surchargeable contributions for defined benefits members and actuarial method: regs 2L–2M and Schedule 2 (valuation parameters cl.4–8; actuarial component structure Parts 3–8).\n- Statement contents required of providers: regs 3, 3A–3E and Schedules 3–9.\n- Form/format/media and Commissioner discretion: reg 4.\n- Timing for corrections and TFN statements: regs 9 and 10.\n- Acceptance standard for information by the Commissioner: reg 12.\n- Rounding rules: regs 16–17.\n- Transitional amendment application dates: reg 25."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-contributions-tax-assessment-and-collection-regulations-1997","history":"/api/acts/superannuation-contributions-tax-assessment-and-collection-regulations-1997/history","analysis":"/api/acts/superannuation-contributions-tax-assessment-and-collection-regulations-1997/analysis","conflicts":"/api/acts/superannuation-contributions-tax-assessment-and-collection-regulations-1997/conflicts","importantCases":"/api/acts/superannuation-contributions-tax-assessment-and-collection-regulations-1997/important-cases","documents":"/api/acts/superannuation-contributions-tax-assessment-and-collection-regulations-1997/documents"}}