18Commissioner to give information if co‑contribution paid

18 Commissioner to give information if co‑contribution paid

(1) If the Commissioner pays a Government co‑contribution in respect of a person to: (a) the person; or (b) the person’s legal personal representative; the Commissioner must give the person or the representative the prescribed information in relation to the co‑contribution at the time the co‑contribution is paid.

Note: The person will be given the details of the contribution:

(a) by the superannuation provider under the Corporations Regulations 2001 if the Government co‑contribution is paid into a complying superannuation fund or an RSA account; and
(b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the Government co‑contribution is paid into an account in the Superannuation Holding Accounts Special Account.

(2) If the Commissioner pays a Government co‑contribution in respect of a person to: (a) the trustee of a complying superannuation fund for crediting to an account of the person within that fund; or (b) the provider of an RSA that the person holds for crediting to the RSA; the Commissioner must give the trustee or provider the prescribed information in relation to the co‑contribution at the time the co‑contribution is paid.