Inserts for
Superannuation Legislation Amendment (Stronger Super and Other Measures) Bill 2012: Disclosure of superannuation information

OPC drafter to complete		
1. Does this Insert need a message? (See H of R Practice, fifth ed, pp409‑414, and OGC advice.)
If yes:
•	List relevant clauses/items—
•	Prepare message advice (see Drafting Direction 4.9)
•	Give a copy of the message advice to the Legislation area.	Yes/No	
2. Does this Insert need a notice? (See H of R Standing Order 178 and Drafting Direction 3.2.)
If no, list relevant clauses/items—	Yes/No	
3. Is there any constitutional reason why this Insert should not be introduced in the Senate?
(See Constitution sections 53 and 55 and Drafting Direction 3.2.)	Yes/No	

Commencement information	
Column 1	Column 2	Column 3	
Provision(s)	Commencement	Date/Details	
1.  Schedule ?	The day this Act receives the Royal Assent.		
2.  			
3.  			
Schedule X —Disclosure of superannuation information
  
Taxation Administration Act 1953
1  Subsection 355‑65(3) in Schedule 1 (at the end of the table)
Add:
10	(a) a regulated superannuation fund (within the meaning of the Superannuation Industry (Supervision) Act 1993); or
(b) a public sector superannuation scheme (within the meaning of that Act); or
(c) an *approved deposit fund; or
(d) an *RSA provider; or
(e) an entity that provides, to such a fund, scheme or RSA provider, administration services for:
(i) beneficiaries (within the meaning of that Act) of the fund or scheme; or
(ii) holders (within the meaning of the Retirement Savings Accounts Act 1997) of *RSAs provided by the RSA provider	is for the purpose of:
(a) assisting:
(i) a beneficiary (within the meaning of the Superannuation Industry (Supervision) Act 1993) of such a fund or scheme; or
(ii) a holder (within the meaning of the Retirement Savings Accounts Act 1997) of an *RSA provided by the *RSA provider; or
(iii) an applicant to become such a beneficiary or holder;
	to choose whether to maintain or create one or more *superannuation interests (whether with that fund, scheme or RSA provider or another fund, scheme or RSA provider); or
(b) assisting such a beneficiary, holder or applicant to give effect to that choice; or
(c) informing such a beneficiary, holder or applicant of an amount that is or may become payable in relation to the beneficiary, holder or applicant under:
(i) the Small Superannuation Accounts Act 1995; or
(ii) the Superannuation (Government Co-contribution for Low Income Earners) Act 2003; or
(iii) the Superannuation Guarantee (Administration) Act 1992; or
(iv) the Superannuation (Unclaimed Money and Lost Members) Act 1999; or
(d) assisting such a beneficiary, holder or applicant to give effect to a choice that he or she may make, or take an action that he or she may take, in relation to an amount mentioned in paragraph (c).