(1) The Commissioner must give a superannuation provider for a fund a written notice if the Commissioner is satisfied that:
(a) there are reasonable grounds for believing that a particular person has a superannuation interest in the fund; and
(b) the person is a former temporary resident.
(2) The notice must:
(a) identify the person; and
(b) include the information (if any) prescribed by the regulations for the purposes of this paragraph.
Note: The notice may contain the tax file number of the person and of the fund: see section 25A.
(3) Subsection (1) does not apply if:
(a) the superannuation provider is:
(i) the trustee of a State or Territory public sector superannuation scheme; or
(ii) the superannuation provider for an unfunded public sector scheme; and
(b) the scheme is not prescribed for the purposes of section 20JA.
(4) A notice under subsection (1) cannot be amended.
Note: Section 20J deals with revocation of a notice given under this section.
(5) A notice under subsection (1) is not a legislative instrument.