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FAMILY LAW ACT 1975 - SECT 90XZJ

Requests for Commissioner of Taxation to provide superannuation information

Application for superannuation information

             (1)  A person who is a party to property settlement proceedings:

                     (a)  in the Federal Circuit and Family Court of Australia in relation to the person's marriage or de facto relationship with another person; or

                     (b)  in the Family Court of Western Australia in relation to the person's marriage with another person;

may apply, in the approved form, to a Senior Registry official of that Court for that official to request the superannuation information of that other person (the other party ).

Request for superannuation information

             (2)  If a Senior Registry official of a Court receives an application from a person under subsection (1) for the superannuation information of the other party, the official may:

                     (a)  request the Commissioner of Taxation to disclose that superannuation information for the purpose of those proceedings; and

                     (b)  if the Commissioner of Taxation discloses that superannuation information to the official for the purpose of those proceedings--disclose the superannuation information to the following:

                              (i)  the person and each lawyer of the person;

                             (ii)  the other party and each lawyer of the other party;

                            for the person, other party or lawyer to make a record of, or disclose, for the purpose of those proceedings.

Note 1:       Making a record of, or on-disclosing, that superannuation information may be an offence unless it is for the purpose of those proceedings, see sections 355-155 and 355-175 in Schedule 1 to the Taxation Administration Act 1953 .

Note 2:       Disclosing superannuation information for the purpose of those proceedings extends to disclosing the superannuation information to the trustee of an eligible superannuation plan as part of an application under section 90XZB for the purpose of those proceedings.

Approved form

             (3)  An application made by a person under subsection (1) is in the approved form if and only if:

                     (a)  for an application to a Senior Registry official of the Federal Circuit and Family Court of Australia--it is:

                              (i)  in the form approved in writing by the Chief Executive Officer; and

                             (ii)  given in the manner required by the Chief Executive Officer (which may include electronically); and

                     (b)  for an application to a Senior Registry official of the Family Court of Western Australia--it is:

                              (i)  in the form approved in writing by the official; and

                             (ii)  given in the manner required by the official (which may include electronically); and

                     (c)  it contains the information (including any declaration) that the form requires.

Delegation

             (4)  The Senior Registry official of the Family Court of Western Australia may, in writing, delegate any of the Senior Registry official's functions or powers under this section to any other appropriate officer or staff member of that Court.

Definitions

             (5)  In this section:

"Senior Registry official" :

                     (a)  of the Federal Circuit and Family Court of Australia--means a Registry Manager of that Court; or

                     (b)  of the Family Court of Western Australia--means the Principal Registrar of that Court.

"superannuation information" , of a person, means information about the following:

                     (a)  the identity of each superannuation interest (within the meaning of the Income Tax Assessment Act 1997 ) held by the person and the value of that interest most recently reported to the Commissioner of Taxation under a taxation law (within the meaning of that Act);

                     (b)  the identity and value of any account (within the meaning of the Small Superannuation Accounts Act 1995 ) in the person's name;

                     (c)  any amounts payable by the Commissioner of Taxation to the person, or for the benefit of the person, under the Superannuation (Unclaimed Money and Lost Members) Act 1999 ;

                     (d)  any amounts of a shortfall component (within the meaning of Part 8 of the Superannuation Guarantee (Administration) Act 1992 ) that is payable to the person, or for the benefit of the person, under that Part;

                     (e)  any amounts payable by the Commissioner of Taxation to the person, or for the benefit of the person, under the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 .

Note:          Paragraphs (c) to (e) of the definition of superannuation information cover amounts that are payable, but have not been paid, at the time a request for superannuation information is considered by the Commissioner of Taxation.

   



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