Commonwealth Numbered Regulations

SUPERANNUATION (GOVERNMENT CO-CONTRIBUTION FOR LOW INCOME EARNERS) REGULATIONS 2022 (F2022L00155) - REG 9

Payment to person or representative

             (1)  For the purposes of subsection 18(1) of the Act, the Commissioner must give the following information to the person or the person's legal representative:

                     (a)  the amount of the Government co-contribution;

                     (b)  the income year for which the Government co-contribution is paid;

                     (c)  the amount of eligible personal superannuation contributions or concessional contributions (whichever is relevant to the payment) for that income year;

                     (d)  the right to apply for a review under section 49 of the Act.

Payment to trustee or provider

             (2)  For the purposes of subsection 18(2) of the Act, the Commissioner must give the following information to the trustee or provider:

                     (a)  the following information in relation to the trustee or provider:

                              (i)  name;

                             (ii)  tax file number;

                            (iii)  ABN (if applicable);

                            (iv)  superannuation provider product identification number (if applicable);

                             (v)  address;

                     (b)  the following information in relation to the person:

                              (i)  name;

                             (ii)  date of birth;

                            (iii)  account number;

                            (iv)  tax file number (if quoted to the trustee or provider);

                     (c)  the amount of the Government co-contribution.