Small Superannuation Accounts Act 1995
PART 10
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TAX FILE NUMBERS
SECTION 79
INDIVIDUAL MAY QUOTE HIS OR HER TAX FILE NUMBER
79(1)
[Operation or possible future operation of Act]
(a) in response to a request made by the Commissioner of Taxation; or
(b) on the individual's own initiative.
An individual may quote his or her tax file number to the Commissioner of Taxation in connection with the operation, or the possibility of the future operation, of this Act in relation to the individual.
Note:
This means that an individual's tax file number may be quoted before or after an account is opened in the name of the individual.
79(2) [Request by Commissioner or due to individual initiative]The tax file number may be quoted:
(a) in response to a request made by the Commissioner of Taxation; or
(b) on the individual's own initiative.
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