Superannuation Industry (Supervision) Regulations 1994

The Commissioner of Taxation must:

confirm the identity of the member and his or her membership of the complying superannuation fund to which the roll over or transfer is to be made; and

confirm the ownership of the withdrawal benefit; and

identify the account in the complying superannuation fund to which the roll over or transfer is to be made; and

then give the request to the trustee of the fund that holds the member’s withdrawal benefit.

Despite subregulation (1), the Commissioner may decline to give the request to the trustee if:

the request does not comply with the requirements mentioned in regulation 6A.02; or

it appears to the Commissioner that conduct has been, is being, or is proposed to be, engaged in by a trustee or an investment manager of the complying superannuation fund to which the roll over or transfer is to be made that is likely to adversely affect the values of the interests of beneficiaries of that fund.