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 143
143
HOLDER OR APPLICANT TAKEN TO HAVE QUOTED IF HE OR SHE QUOTED FOR OTHER PURPOSES
If a holder, or a person applying to become a holder, of an RSA has quoted his or her tax file number to an RSA provider under a provision of the Income Tax Assessment Act, that person is taken, for the purposes of this Act:
(a) to have quoted the tax file number to the RSA provider in connection with the operation or the possible future operation of this Act and the other Superannuation Acts; and
(b) to have quoted the tax file number to the RSA provider at the later of the time at which the quotation took place and the commencement of this section.
If a holder, or a person applying to become a holder, of an RSA has quoted his or her tax file number to an RSA provider under a provision of the Income Tax Assessment Act, that person is taken, for the purposes of this Act:
(a) to have quoted the tax file number to the RSA provider in connection with the operation or the possible future operation of this Act and the other Superannuation Acts; and
(b) to have quoted the tax file number to the RSA provider at the later of the time at which the quotation took place and the commencement of this section.
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