390-1
CurrentWhat this Division is about
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-25Record‑keeping and other obligations relating to taxpayers
Division 390Superannuation reporting
390-1 What this Division is about
Superannuation providers must give the Commissioner information about superannuation plans (such as contributions to superannuation plans) periodically.
Superannuation providers are also required to give information about roll‑over superannuation benefits paid from superannuation plans.
Life insurance companies must give the Commissioner information about holders of certain life insurance policies.
Note:
For requirements for payment summaries in relation to superannuation lump sums, see section 16‑165.
This Act’s bill:Second reading speech
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