(1) This regulation applies to the trustee of a regulated superannuation fund, other than a self managed superannuation fund, if the Commissioner of Taxation gives the trustee a notice under subsection 299TD(2) of the Act stating that the Commissioner is not able to validate the information given to the Commissioner by the trustee under regulation 7.07B.
(2) The trustee must, not later than 5 business days after receiving the Commissioner's notice, ask the employer to confirm the following information for the member:
(b) tax file number;
(3) If an employer receives a request from a trustee under
subregulation (2), the employer must make all reasonable efforts to
give the trustee the complete or correct information for the employee not
later than 10 business days after receiving the request.