105BTreatment of contributions for the benefit of member’s spouse where spouse’s tax file number has not been provided

105B Treatment of contributions for the benefit of member’s spouse where spouse’s tax file number has not been provided

(1) Subject to subrule (2), if CSC receives a contribution from, or on behalf of, a member for the benefit of the spouse of the member under rule 110 in a manner that is inconsistent with subregulation 7.04(2) of the Superannuation Industry (Supervision) Regulations 1994, CSC: (a) must allocate the contribution to the Investment Division or Investment Divisions nominated by the member’s spouse; but (b) must not allocate the contribution to the member’s spouse’s account. (2) If, within 30 days after CSC receives the contribution, the member’s spouse’s tax file number is provided to CSC, CSC must allocate the contribution to the member’s spouse’s account with effect from the day the tax file number is provided to CSC. (3) If, at the end of 30 days after CSC receives the contribution, the member’s spouse’s tax file number has not been provided to CSC, CSC must return the contribution: (a) to the member for the benefit of the member’s spouse; or (b) if the contribution was paid to CSC by another person on behalf of the member, to that person for the benefit of the member’s spouse. (4) In this rule, member includes a DFRDB member.