20CCommissioner must give notices about certain former temporary residents

#### 20C Commissioner must give notices about certain former temporary residents (1) The Commissioner must give a superannuation provider for a fund a written notice if the Commissioner is satisfied that: (a) there are reasonable grounds for believing that a particular person has a superannuation interest in the fund; and (b) the person is a former temporary resident. (2) The notice must: (a) identify the person; and (b) include the information (if any) prescribed by the regulations for the purposes of this paragraph. > Note: The notice may contain the tax file number of the person and of the fund: see section 25A. (3) Subsection (1) does not apply if: (a) the superannuation provider is: (i) the trustee of a State or Territory public sector superannuation scheme; or (ii) the superannuation provider for an unfunded public sector scheme; and (b) the scheme is not prescribed for the purposes of section 20JA. (4) A notice under subsection (1) cannot be amended. > Note: Section 20J deals with revocation of a notice given under this section. (5) A notice under subsection (1) is not a legislative instrument.