13Superannuation providers to give statements

#### 13 Superannuation providers to give statements Application (1) This section applies in respect of every member. Superannuation provider to give statement to Commissioner at end of financial year (2) Each superannuation provider other than a self‑assessing superannuation provider must, after the end of each financial year (being a financial year that ends before 1 July 2005) but not later than the notification date for the financial year or such later date (if any) as the Commissioner allows, give the Commissioner, in respect of each member in relation to whom the provider was a superannuation provider at the end of the financial year, a statement setting out: (a) the member’s name, the address of the member’s place of residence or place of business or employment, the date of the member’s birth and, if given to the provider in connection with the operation or the possible future operation of this Act, the member’s tax file number; and (b) the particulars referred to in subsection (7); and (c) any other matters required by the regulations. Superannuation provider that pays out contributed amounts to the member (3) If, after 7.30 pm by legal time in the Australian Capital Territory on 20 August 1996 and before 1 July 2005, any of the contributed amounts in relation to the member were or are paid by a superannuation provider to the member, the provider must, not later than the notification date for the financial year in which the payment was or is made or such later date (if any) as the Commissioner allows, give the Commissioner a statement setting out: (a) the member’s name, the address of the member’s place of residence or place of business or employment, the date of the member’s birth and, if given to the provider in connection with the operation or the possible future operation of this Act, the member’s tax file number; and (b) the particulars referred to in subsection (7); and (c) the date of the payment; and (d) any other matters required by the regulations. Statements to be given by superannuation provider that transfers contributed amounts to another superannuation provider (4) If, after 7.30 pm by legal time in the Australian Capital Territory on 20 August 1996 and before 1 July 2005, any of the contributed amounts were or are transferred by a superannuation provider to another superannuation provider, the provider that transferred the amounts must: (a) if the amounts were or are transferred in the 1996‑97 financial year or the 1997‑1998 financial year—give the Commissioner, not later than the notification date for the financial year in which the amounts were or are transferred or such later date (if any) as the Commissioner allows, a statement setting out: (ia) the name and address of the other provider; and (i) the member’s name, the address of the member’s place of residence or place of business or employment, the date of the member’s birth and, if given to the provider in connection with the operation or the possible future operation of this Act, the member’s tax file number; and (ii) the particulars referred to in subsection (7); and (iii) any other matters required by the regulations; or (b) if the amounts were or are transferred in a later financial year—give the other provider, within 30 days after the day on which the amounts were or are transferred, a statement setting out the particulars referred to in subsection (7) and any other matters required by the regulations. Statement to be given by superannuation provider to which contributed amounts have been transferred (4A) If, after 7.30 pm by legal time in the Australian Capital Territory on 20 August 1996 and before 1 July 2005, any of the contributed amounts were or are transferred by a superannuation provider to another superannuation provider, the other provider must give to the provider: (a) if the amounts were or are transferred in the 1996‑97 financial year or the 1997‑98 financial year—not later than the notification date for the financial year in which the amounts were or are transferred; or (b) if the amounts were or are transferred in a later financial year—within 30 days after the day on which the amounts were or are transferred; a statement setting out any matters required by the regulations. Information to be given to member (5) A superannuation provider who is required to give a statement to the Commissioner under this section for a financial year earlier than the 1998‑99 financial year must, not later than 12 months after the statement is given, give to the member the particulars referred to in subsection (7) that are required to be included in the statement. Member may request provider to give particulars (5A) If a member requests a superannuation provider who has given a statement to the Commissioner under this section for the 1998‑99 financial year or a later financial year to give to the member the particulars referred to in subsection (7) relating to the member that are included in the statement (other than particulars that the provider has previously given to the member), the provider must comply with the request within 30 days after receiving it. How particulars are to be given (5B) The particulars to be given to a member under subsection (5A) are to be given: (a) if the request asked for them to be given in writing—in writing; or (b) otherwise—in such manner as the superannuation provider considers appropriate. Offences (6) A superannuation provider who contravenes this section commits an offence punishable on conviction by a fine of not more than 60 penalty units. > Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. > Note 2: The amount of a penalty unit is stated in section 4AA of the Crimes Act 1914. If a body corporate is convicted of an offence, subsection 4B(3) of that Act allows a court to impose a fine that is not greater than 5 times the maximum fine that could be imposed by the court on an individual convicted of the same offence. Particulars to be included in statements (7) The particulars that are required to be given in a statement under this section are the total of the contributed amounts (if any) in relation to the member for the financial year or the total of the part of those amounts that has been transferred, as the case may be, and: (a) if the statement is given by a superannuation (accumulated benefits) provider: (i) if any of those amounts are amounts referred to in subparagraph (a)(i) of the definition of contributed amounts in section 43—the total of so much of those amounts as are taxable contributions referred to in subparagraph 8(2)(c)(i); and (ii) the total of any of those amounts that are amounts referred to in subparagraph (a)(ii) or (iii) of that definition; and (b) if the statement is given by a superannuation (defined benefits) provider—the amount of the surchargeable contributions of the member for the financial year.