Retirement Savings Accounts Act 1997
PART 11
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TAX FILE NUMBERS
Division 4
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Method of quotation of tax file numbers, including deemed quotation
SECTION 139
139
METHOD OF QUOTING TAX FILE NUMBER
A person quotes his or her tax file number to another person in connection with the operation or the possible future operation of this Act and the other Superannuation Acts if:
(a) the person informs the other person of the number in a manner approved by APRA or in the approved form (as defined by section 388-50 in Schedule 1 to the Taxation Administration Act 1953 ); or
(b) the person is taken to have quoted the number to the other person in connection with the operation or the possible future operation of this Act and the other Superannuation Acts under any of the following provisions of this Division.
A person quotes his or her tax file number to another person in connection with the operation or the possible future operation of this Act and the other Superannuation Acts if:
(a) the person informs the other person of the number in a manner approved by APRA or in the approved form (as defined by section 388-50 in Schedule 1 to the Taxation Administration Act 1953 ); or
(b) the person is taken to have quoted the number to the other person in connection with the operation or the possible future operation of this Act and the other Superannuation Acts under any of the following provisions of this Division.
[ CCH Note: The ISC issued an ``Approval of Manner of Quoting Tax File Numbers to an Employer'' on 19 June 1997 under s 139(a) and an ``Approval of Manner of Requesting and Informing of Tax File Numbers'' on 19 June 1997 under s 139(a), 135(1), 136(1) and for the purposes of s 134.]
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