Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of standards made under Division 2, and without limiting that Division, the regulations may prescribe a scheme under which:
(a) a beneficiary of:
(i) a regulated superannuation fund; or
(ii) an approved deposit fund;
gives to the Commissioner of Taxation a request for the benefits held for the beneficiary in the fund to be rolled - over or transferred; and
(b) the Commissioner may pass the request on to the trustee of the fund.
Note: The standards may require the trustee to act on the request. See paragraphs 31(2)(i) and 32(2)(d).
(2) The regulations may provide that the request must be given to the Commissioner in the approved form.
Note: The approved form may require the beneficiary to set out his or her tax file number. See subsection 299U(2A).