(1) The Board must give to the Treasurer a statement, in a form approved by the Treasurer, of all unclaimed superannuation benefits in the Fund as at the end of each half-year.(2) The Board must give the Treasurer the statement (a) in relation to a half-year ending on 31 December, on or before the following 30 April; and(b) in relation to a half-year ending on 30 June, on or before the following 31 October.(3) The Treasurer, at any time, may approve a date later than that specified in subsection (2)(a) or (b) by giving notice in writing of that approval to the Board.(4) If, after the end of the half-year, and before the Board gives the statement to the Treasurer, the Board pays any unclaimed superannuation benefit to a person who is entitled to it, the statement must contain any particulars about the payment as may be required in the form approved under subsection (1) .(5) An approval by the Treasurer of a form of statement for the purposes of subsection (1) may require that the statement contain the tax file number of (a) any beneficiary of the relevant fund, if (i) the statement relates to the beneficiary; and(ii) the beneficiary has quoted his or her tax file number to the trustee for the purposes of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth; and(b) the Fund.(6) The Board must not contravene a provision of this section.Penalty: Fine not exceeding 50 penalty units and, in the case of a continuing offence, a further fine not exceeding 5 penalty units for each day during which the offence continues.