Commonwealth Consolidated Regulations

SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS 2018 - REG 16

    For the purposes of subparagraph   32FA(1)(a)(ii) of the Act, the following information is prescribed:

  (a)   the employee's account name in the fund;

  (b)   if the fund uses a number or other unique identifier to refer to the employee's account--the number or identifier that relates to the account;

  (c)   the full name of the fund;

  (d)   if the fund has an Australian Business Number--the number;

  (e)   a written statement that complies with subsection   25(1) of the Act from the trustee of the fund;

  (f)   if the fund is a self managed superannuation fund within the meaning of section   17A of the Superannuation Industry (Supervision) Act 1993 --evidence from the Australian Taxation Office that the fund is a regulated superannuation fund (within the meaning of that Act);

  (g)   information concerning the method of payment for the employee's contributions, and details necessary to make the payment;

  (h)   if the fund uses a number or other unique identifier to refer to its superannuation products--the number or identifier that relates to the product provided to the employee;

  (i)   if the employer uses a number or other unique identifier to refer to the employee--the number or identifier that relates to the employee.