Commonwealth Numbered Regulations

SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS 2018 (F2018L01289) - 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.