10BObligation of responsible officers who receive a request from employee

10B Obligation of responsible officers who receive a request from employee

(1) This regulation applies if the responsible officers of a relevant fund receive a request under paragraph 10A (4) (a) or 10D (a). (2) The responsible officers must: (a) give the employee written notice of receipt of the request; and (b) specify in the notice the date of its receipt.

Penalty: 5 penalty units.

(2A) An offence against subregulation (2) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

(3) If the responsible officers decline to comply with the request, the responsible officers must notify the employee within 14 days after receiving the request.

Penalty: 5 penalty units.

(3A) An offence against subregulation (3) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

(4) If the responsible officers agree to comply with the request, the responsible officers must lodge the request, or a copy of it, at an office of the Australian Taxation Office, within: (a) 14 days after receiving the request; or (b) a further period determined by the Commissioner in writing. Penalty: 5 penalty units. (5) An offence against subregulation (4) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.