Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) The information required for the purposes of subsections 15G (1) and (3) of the Act is the information specified in Schedule 5.
(1A) For the purposes of subsection 15G (1) of the Act, the tax file number of the payer is prescribed information.
(2) For the purposes of subsection 15G (3) and paragraph 15G (13) (a) of the Act, the period within which the information to which those provisions relate must be provided by a payer in respect of the payment to a person of an ETP, or the commencement of payment to a person of a superannuation pension or of an annuity that is presently payable, on a day (in this regulation called the payment day ) is:
(a) if the person had, on or before the 10th day of the month after the month in which the payment day falls, provided his or her tax file number to the payer in a manner approved by the Commissioner -- 14 days after the end of the month in which the payment day falls; or
(b) if the person had, on or before the 10th day of the month after the month in which the payment day falls, advised the payer that the person has made an application for a tax file number and that the application is pending -- 14 days after the end of the month after the month in which the payment day falls; or
(c) in any other case -- 14 days after the end of the month in which the payment day falls.
(3) Notwithstanding subregulation (2), information to which that subregulation relates need not be provided before 14 September 1990.
(4) Where the period within which information must be provided by a payer under subsection 15G (1) of the Act is extended under subsection 15G (13) of the Act, the period within which related information must be provided for the purposes of subsection 15G (3) of the Act is also extended by the same number of days.
(5) For the purposes of paragraph 15G (13) (b) of the Act, the period within which the information to which that provision relates must be provided by a person is the period ending on 30 September 1990.
(6) The information required for the purposes of subsection 15G (7) of the Act is the information specified in Schedule 6.