119GDeclaration by employee who has previously been in employment

#### 119G Declaration by employee who has previously been in employment (1) Where a person who has attained the age of twenty‑one years becomes an employee, he shall, before the expiration of one month after the date on which he became an employee, or before such later time as the Board in special circumstances allows, furnish to the Board a declaration in writing in accordance with a form made available by the Board: (a) stating whether he has previously been in employment within or outside Australia; and (b) if he has so previously been in employment, stating whether, upon the termination of that employment: (i) a transfer value became payable to or in respect of him on or after the date of commencement of this section under a superannuation scheme applicable in relation to that employment; (ii) a transfer value would have become so payable on or after that date but for an election or choice made, option exercised or other act or thing done by him, or he was entitled to make an election or choice, exercise an option or do any other act or thing as a result of which a transfer value would have become so payable on or after that date but he did not make the election or choice, exercise the option or do the other act or thing; (iii) a prescribed pension became payable to him under such a scheme; (iv) a prescribed pension would have become so payable on or after the date of commencement of this section but for an election or choice made, option exercised or other act or thing done by him, or he was entitled to make an election or choice, exercise an option or do any other act or thing as a result of which a prescribed pension would have become so payable on or after that date but he did not make the election or choice, exercise the option or do the other act or thing; (v) any deferred benefits became applicable in respect of him on or after the date of commencement of this section under such a scheme; (vi) any deferred benefits would have become so applicable on or after that date but for an election or choice made, option exercised or other act or thing done by him, or he was entitled to make an election or choice, exercise an option or do any other act or thing as a result of which any deferred benefits would have become so applicable on or after that date but he did not make the election or choice, exercise the option or do the other act or thing; or (vii) in the case of a person who, immediately before becoming an employee, was a contributor to a Public Service Superannuation Fund within the meaning of Part VIII—a refund of the whole or any part of any contributions made by him to that Fund became payable; and, if so, setting out particulars of the transfer value, prescribed pension, deferred benefits or refund that became, or would have become, payable. (2) A person to whom subsection (1) applies shall furnish to the Board, within the period referred to in that subsection, an authority in writing authorizing the Board to obtain information in relation to any transfer value, prescribed pension, deferred benefits or refund referred to in that subsection from his previous employer or from any person administering the superannuation scheme applicable in relation to his previous employment.