SOCIAL SECURITY ACT 1991 - SECT 93C Record - keeping requirements

SOCIAL SECURITY ACT 1991 - SECT 93C

Record - keeping requirements for person

  (1)   For the purposes of the application of paragraph   92U(a) or 92V(1)(a) or subsection   93B(1) or (3) to a person, the applicable record - keeping requirements have been complied with in relation to a period of the person's accruing membership of the pension bonus scheme if:

  (a)   in a case where the person has:

  (i)   been given a group certificate or payment summary (within the meaning of section   16 - 170 in Schedule   1 to the Taxation Administration Act 1953 ) in respect of any gainful work carried on by the person during that period; or

  (ii)   lodged an income tax return that relates to any gainful work carried on by the person during that period;

    the person would be in a position to produce a copy of the certificate or of the return, as the case may be, to the Secretary if the Secretary were to require the person to produce that copy; and

  (b)   both:

  (i)   the person has kept a recognised work record (see subsection   (3)) in relation to gainful work carried on by the person during that period; and

  (ii)   the person would be in a position to produce that record to the Secretary if the Secretary were to require the person to produce that record.

Record - keeping requirements for partner of person

  (2)   For the purposes of the application of paragraph   92U(b) or (c) or 92V(1)(b) or (c) or subsection   93B(2) or (4) to a partner of a person, the applicable record - keeping requirements have been complied with in relation to a period of the person's accruing membership of the pension bonus scheme if:

  (a)   in a case where the partner has been given a group certificate or payment summary (within the meaning of section   16 - 170 in Schedule   1 to the Taxation Administration Act 1953 ) in respect of any gainful work carried on by the partner during that period while the partner was a partner of the person and was:

  (i)   an accruing member, or a post - 75 member, of the pension bonus scheme; or

  (ii)   an accruing member, or a post - 70/75 member, of the corresponding scheme under Part   IIIAB of the Veterans' Entitlements Act;

    the person would be in a position to produce a copy of the certificate to the Secretary if the Secretary were to require the person to produce that copy; and

  (b)   in a case where the partner has lodged an income tax return that relates to any gainful work carried on by the partner during that period while the partner was a partner of the person and was:

  (i)   an accruing member, or a post - 75 member, of the pension bonus scheme; or

  (ii)   an accruing member, or a post - 70/75 member, of the corresponding scheme under Part   IIIAB of the Veterans' Entitlements Act;

    the person would be in a position to produce a copy of the return to the Secretary if the Secretary were to require the person to produce that copy; and

  (c)   in any case--the partner has kept a recognised work record (see subsection   (3)) in relation to any gainful work carried on by the partner during that period while the partner was a partner of the person and was:

  (i)   an accruing member, or a post - 75 member, of the pension bonus scheme; or

  (ii)   an accruing member, or a post - 70/75 member, of the corresponding scheme under Part   IIIAB of the Veterans' Entitlements Act;

    and the person would be in a position to produce that record to the Secretary if the Secretary were to require the person to produce that record.

Recognised work record

  (3)   For the purposes of this section, a recognised work record , in relation to a person, is a written statement signed by the person that sets out, in relation to gainful work carried on by the person during a particular period:

  (a)   the nature of the gainful work; and

  (b)   the dates on which the gainful work was carried on; and

  (c)   the total number of hours gainfully worked; and

  (d)   the total number of hours gainfully worked in Australia; and

  (e)   in a case where any of the gainful work was carried on in the capacity of employee--the name or names of the employer or employers concerned; and

  (f)   such other particulars as the Secretary requires.