under subsection 21E(2) of that Act in a case covered by paragraph (d) of that subsection; or

1 May 2021; and

(b) the seventh day after the day Schedule 1 to the Treasury Laws Amendment (Reuniting More Superannuation) Act 2021 commences.

1 May 2021; and

(b) the seventh day after the day Schedule 1 to the Treasury Laws Amendment (Reuniting More Superannuation) Act 2021 commences.

certain amounts relating to inactive low-balance accounts; and

amounts relating to ERF low balance accounts; and

the matching of benefits of eligible rollover fund members and persons entitled to them; and

amounts relating to superannuation of eligible rollover fund members; and

to a fund identified by the person; or

if the person has reached eligibility age or the amount is less than $200—to the person; or

if the person has died—to the person’s death beneficiaries or legal personal representative.

unclaimed money described in subsection 12(1) payable to a person identified in a notice the Commissioner has given the superannuation provider under section 20C; or

an amount payable to the Commissioner in respect of an eligible rollover fund member under section 21C.

an amount on account of unclaimed money described in subsection 12(1) payable to a person identified in a notice the Commissioner has given the provider under section 20C; or

an amount payable to the Commissioner in respect of an eligible rollover fund member under section 21C.

amounts paid to the Commissioner under section 21C (amounts from eligible rollover funds); and

each person in respect of whom there is an amount referred to in paragraph (dc) of this subsection; and

the amounts (if any) paid to the Commissioner under section 21C in respect of the person; and

the amounts (if any) paid by the Commissioner under subsection 21E(2) in respect of the person; and

an amount payable to the Commissioner in respect of an eligible rollover fund member under section 21C; or

an amount payable to the Commissioner in respect of an eligible rollover fund member under section 21C; or

(a) each account (an ERF low balance account) that, as at the end of 1 June 2021:

(i) was held by the fund on behalf of a person (an eligible rollover fund member); and

had a balance of less than $6,000;

the administration of any of the following in connection with each ERF low balance account held by the fund:

this Part;

(ii) the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007;

(iii) the Income Tax Assessment Act 1997, Part 3AA of this Act, and Chapters 2 and 4 in Schedule 1 to the Taxation Administration Act 1953, so far as they relate to this Part or the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007.

(a) each account (other than an ERF low balance account) that, as at the end of 1 June 2021, was held by the fund on behalf of a person (an eligible rollover fund member);

the administration of any of the following in connection with each account held by the fund that is an account of a kind mentioned in paragraph (a):

this Part;

(ii) the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007;

(iii) the Income Tax Assessment Act 1997, Part 3AA of this Act, and Chapters 2 and 4 in Schedule 1 to the Taxation Administration Act 1953, so far as they relate to this Part or the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007.

in the approved form; and

no later than 30 days after the superannuation provider becomes aware of the error or omission.

is a trustee of an eligible rollover fund; and

(b) holds an account on behalf of the eligible rollover fund member at the time (the calculation time) immediately before the earlier of:

the time (if any) the payment is made; and

the time the payment is due and payable (assuming that the payment must be made).

30 June 2021, if the account is an ERF low balance account; or

31 January 2022, if the account is not an ERF low balance account.

work out the amount that would have been payable at the calculation time; and

assume that the request were made before the calculation time; and

assume that the eligible rollover fund member had not died before the calculation time.

(a) for the purposes of subsection (3), take account only of the eligible roll-over fund member’s entitlement to payment remaining after any reduction by the payment split (disregarding subsection 90XB(3) of the Family Law Act 1975); and

(b) the superannuation provider must also pay an amount (the non-member spouse amount) to the Commissioner in respect of the non-member spouse; and

the non-member spouse amount is due and payable at the same time as the amount payable under subsection (1); and

the amount of the non-member spouse amount is the amount of the reduction mentioned in paragraph (a).

starts at the time it is due and payable; and

ends at the end of the last day on which either of the following remains unpaid:

the amount unpaid when it is due and payable;

general interest charge on any of the amount.

the person is subject to a requirement under subsection 21C(1) or (5); and

the person engages in conduct; and

the person’s conduct breaches the requirement.

a superannuation provider paid an amount to the Commissioner under section 21C in respect of the person; and

the Commissioner is satisfied, on application in the approved form or on the Commissioner’s own initiative, that it is possible for the Commissioner to pay the amount in accordance with subsection (2).

to a single fund if:

the person has not died; and

the person directs the Commissioner to pay to the fund; and

(iii) the fund is a complying superannuation plan (within the meaning of the Income Tax Assessment Act 1997); or

in accordance with subsection (4) if:

the person has died; and

(ii) the Commissioner is satisfied that, if the superannuation provider had not paid the amount to the Commissioner, the provider would have been required to pay an amount or amounts (death benefits) to one or more other persons (death beneficiaries) because of the deceased person’s death; or

to the person’s legal personal representative if the person has died but subparagraph (b)(ii) does not apply; or

to the person if this paragraph applies (see subsection (3)).

subparagraph (2)(a)(ii) does not apply; and

any of the following subparagraphs apply:

the person has reached the eligibility age;

the amount is less than $200;

(iii) a terminal medical condition (within the meaning of the Income Tax Assessment Act 1997) exists in relation to the person; and

the person has not died.

the Commissioner makes a payment under subsection (2) to a fund, a legal personal representative or a person; and

the payment is in accordance with paragraph (2)(a), (c) or (d);

the Commissioner makes a payment under subsection (2) to a death beneficiary; and

the payment is in accordance with paragraph (2)(b);

is identified in a notice under section 20C; or

used to be the holder of a temporary visa.

to the superannuation provider; or

to a superannuation provider for another fund if the Commissioner is satisfied that:

the first fund no longer exists; and

the other fund provides rights relating to the person equivalent to those provided by the first fund.

the Commissioner makes a payment in respect of a person under, or purportedly under, this Part; and

the amount paid exceeds the amount (if any) properly payable under this Part in respect of the person;

the person to whom the payment was made (whether the payment was made to the person in his or her own right or as the legal personal representative of someone else who had died);

the superannuation provider for the fund to which the payment was made;

if the payment, or an amount wholly or partly attributable to that payment, was transferred to another fund—the superannuation provider for that other fund.

the Commissioner gave the debtor written notice, as prescribed by the regulations, of the proposed recovery and the amount to be recovered; and

at least 28 days have passed since the notice was given; and

the amount recovered is not more than the amount specified in the notice.

(a) a payment (the Commissioner’s payment) is made to a fund under subsection 21E(2) or (5) in accordance with a person’s direction; and

(b) the superannuation provider for the fund has not credited the payment to an account for the benefit of the person by the time (the repayment time) that is the end of the 28th day after the day on which the Commissioner’s payment was made;

starts at the repayment time; and

ends at the end of the last day on which either of the following remains unpaid:

the amount unpaid at the repayment time;

general interest charge on any of the amount.

(iia) a superannuation provider has paid an amount to the Commissioner under superannuation amount); orsection 21C (an amount from an account of an eligible rollover fund) and, after applying Part 3C and section 20H, the Commissioner holds an amount under that Part in respect of the person (a

the superannuation provider; and

the fund; and

a member of the fund if:

the statement relates to an account, in the fund, held on behalf of the member; and

the member has quoted the member’s tax file number to the superannuation provider.

under subsection 22B(2) of that Act in a case covered by paragraph (d) of that subsection; or

certain amounts voluntarily paid to the Commissioner by superannuation providers; and

the matching of amounts voluntarily paid to the Commissioner by superannuation providers and persons entitled to them; and

other amounts paid by superannuation providers on a voluntary basis; and

to a fund identified by the person; or

if the person has reached eligibility age or the amount is less than $200—to the person; or

if the person has died—to the person’s death beneficiaries or legal personal representative.

amounts paid to the Commissioner under section 22 (other amounts paid by superannuation providers); and

each person in respect of whom there is an amount referred to in paragraph (de) of this subsection; and

the amounts (if any) paid to the Commissioner under section 22 in respect of the person; and

the amounts (if any) paid by the Commissioner under subsection 22B(2) in respect of the person; and

it holds the amount on behalf of:

a member of the superannuation fund, approved deposit fund or RSA for which the superannuation provider is the trustee or RSA provider; or

a former member of that superannuation fund, approved deposit fund or RSA; or

a non-member spouse of that member or former member; and

it reasonably believes that paying the amount to the Commissioner would be in the best interests of the member, former member or non-member spouse; and

at the same time as making the payment, it gives the Commissioner a statement that complies with subsection (2).

the amount;

the administration of any of the following in connection with the amount:

this Part;

(ii) the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007;

(iii) the Income Tax Assessment Act 1997, Part 3AA of this Act, and Chapters 2 and 4 in Schedule 1 to the Taxation Administration Act 1953, so far as they relate to this Part or the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007.

the amount had constituted an account that the superannuation provider held for the member, former member or non-member spouse; and

the member, former member or non-member spouse had requested that the balance held in the account be rolled over or transferred to a complying superannuation fund (within the meaning of the SIS Act).

assume that the request were made before the time of the payment; and

assume that the member, former member or non-member spouse had not died before the time of the payment.

an amount that is unclaimed money, and that was unclaimed money on the most recent unclaimed money day; or

an amount payable to a person identified in a notice the Commissioner has given the provider under section 20C; or

an amount that is held in an inactive low-balance account, and that was held in such an account on the most recent unclaimed money day; or

an amount that is held in an account of an eligible rollover fund member, unless the payment under this section is made before 1 June 2021; or

an amount that is held in a lost member account, and that was held in such an account on the most recent unclaimed money day.

in the approved form; and

no later than 30 days after the superannuation provider becomes aware of the error or omission.

a superannuation provider paid an amount to the Commissioner under section 22 in respect of the person; and

the Commissioner is satisfied, on application in the approved form or on the Commissioner’s own initiative, that it is possible for the Commissioner to pay the amount in accordance with subsection (2).

to a single fund if:

the person has not died; and

the person directs the Commissioner to pay to the fund; and

(iii) the fund is a complying superannuation plan (within the meaning of the Income Tax Assessment Act 1997); or

in accordance with subsection (4) if:

the person has died; and

(ii) the Commissioner is satisfied that, if the superannuation provider had not paid the amount to the Commissioner, the provider would have been required to pay an amount or amounts (death benefits) to one or more other persons (death beneficiaries) because of the deceased person’s death; or

to the person’s legal personal representative if the person has died but subparagraph (b)(ii) does not apply; or

to the person if this paragraph applies (see subsection (3)).

subparagraph (2)(a)(ii) does not apply; and

any of the following subparagraphs apply:

the person has reached the eligibility age;

the amount is less than $200;

(iii) a terminal medical condition (within the meaning of the Income Tax Assessment Act 1997) exists in relation to the person; and

the person has not died.

the Commissioner makes a payment under subsection (2) to a fund, a legal personal representative or a person; and

the payment is in accordance with paragraph (2)(a), (c) or (d);

the Commissioner makes a payment under subsection (2) to a death beneficiary; and

the payment is in accordance with paragraph (2)(b);

is identified in a notice under section 20C; or

used to be the holder of a temporary visa.

to the superannuation provider; or

to a superannuation provider for another fund if the Commissioner is satisfied that:

the first fund no longer exists; and

the other fund provides rights relating to the person equivalent to those provided by the first fund.

a public sector superannuation scheme that:

is prescribed for the purposes of this section; and

in the case of a Commonwealth public sector superannuation scheme—is not a fund;

the trustee of the scheme were the superannuation provider; and

a member of the scheme were a member of the fund.

the Commissioner makes a payment in respect of a person under, or purportedly under, this Part; and

the amount paid exceeds the amount (if any) properly payable under this Part in respect of the person;

the person to whom the payment was made (whether the payment was made to the person in the person’s own right or as the legal personal representative of someone else who had died);

the superannuation provider for the fund to which the payment was made;

if the payment, or an amount wholly or partly attributable to that payment, was transferred to another fund—the superannuation provider for that other fund.

the Commissioner gave the debtor written notice, as prescribed by the regulations, of the proposed recovery and the amount to be recovered; and

at least 28 days have passed since the notice was given; and

the amount recovered is not more than the amount specified in the notice.

(a) a payment (the Commissioner’s payment) is made to a fund under subsection 22B(2) or (5) in accordance with a person’s direction; and

(b) the superannuation provider for the fund has not credited the payment to an account for the benefit of the person by the time (the repayment time) that is the end of the 28th day after the day on which the Commissioner’s payment was made;

starts at the repayment time; and

ends at the end of the last day on which either of the following remains unpaid:

the amount unpaid at the repayment time;

general interest charge on any of the amount.

(iib) a superannuation provider has paid an amount to the Commissioner under superannuation amount); orsection 22 (an amount paid by a superannuation provider on a voluntary basis) and, after applying Part 3D and section 20H, the Commissioner holds an amount under that Part in respect of the person (a

the superannuation provider; and

the fund; and

a member or former member of the fund, or a non-member spouse of such a member or former member, if:

the statement relates to an amount, in the fund, held on behalf of the member, former member or non-member spouse; and

the member, former member or non-member spouse has quoted the tax file number of the member, former member or non-member spouse to the superannuation provider.