Commonwealth Consolidated Acts Commonwealth Consolidated ActsRecord - keeping requirements for person
(1) For the purposes of the application of paragraph 45TS(a) or 45TT(1)(a) or subsection 45U(1) or (3) to a person, the applicable record - keeping requirements have been complied with in relation to a period of the person's accruing membership of the pension bonus scheme if:
(a) in a case where the person has:
(i) been given a group certificate or payment summary (within the meaning of section 16 - 170 in Schedule 1 to the Taxation Administration Act 1953 ) in respect of any gainful work carried on by the person during that period; or
(ii) lodged an income tax return that relates to any gainful work carried on by the person during that period;
the person would be in a position to produce a copy of the certificate or of the return, as the case may be, to the Secretary if the Secretary were to require the person to produce that copy; and
(b) both:
(i) the person has kept a recognised work record (see subsection (3)) in relation to gainful work carried on by the person during that period; and
(ii) the person would be in a position to produce that record to the Secretary if the Secretary were to require the person to produce that record.
Record - keeping requirements for partner of person
(2) For the purposes of the application of paragraph 45TS(b) or (c) or 45TT(1)(b) or (c) or subsection 45U(2) or (4) to a partner of a person, the applicable record - keeping requirements have been complied with in relation to a period of the person's accruing membership of the pension bonus scheme if:
(a) in a case where the partner has been given a group certificate or payment summary (within the meaning of section 16 - 170 in Schedule 1 to the Taxation Administration Act 1953 ) in respect of any gainful work carried on by the partner during that period while the partner was a partner of the person and was:
(i) an accruing member, or a post - 70/75 member, of the pension bonus scheme; or
(ii) an accruing member, or a post - 75 member, of the corresponding scheme under Part 2.2A of the Social Security Act;
the person would be in a position to produce a copy of the certificate to the Secretary if the Secretary were to require the person to produce that copy; and
(b) in a case where the partner has lodged an income tax return that relates to any gainful work carried on by the partner during that period while the partner was a partner of the person and was:
(i) an accruing member, or a post - 70/75 member, of the pension bonus scheme; or
(ii) an accruing member, or a post - 75 member, of the corresponding scheme under Part 2.2A of the Social Security Act;
the person would be in a position to produce a copy of the return to the Secretary if the Secretary were to require the person to produce that copy; and
(c) in any case--the partner has kept a recognised work record (see subsection (3)) in relation to any gainful work carried on by the partner during that period while the partner was a partner of the person and was:
(i) an accruing member, or a post - 70/75 member, of the pension bonus scheme; or
(ii) an accruing member, or a post - 75 member, of the corresponding scheme under Part 2.2A of the Social Security Act;
and the person would be in a position to produce that record to the Secretary if the Secretary were to require the person to produce that record.
Recognised work record
(3) For the purposes of this section, a recognised work record , in relation to a person, is a written statement signed by the person that sets out, in relation to gainful work carried on by the person during a particular period:
(a) the nature of the gainful work; and
(b) the dates on which the gainful work was carried on; and
(c) the total number of hours gainfully worked; and
(d) the total number of hours gainfully worked in Australia; and
(e) in a case where any of the gainful work was carried on in the capacity of employee--the name or names of the employer or employers concerned; and
(f) such other particulars as the Secretary requires.