Retirement Savings Accounts Act 1997

PART 11 - TAX FILE NUMBERS  

Division 4A - Commissioner of Taxation may issue notices about tax file numbers  

SECTION 143D   VALIDATION NOTICE - HOLDERS OF RSAs  

143D(1)    
The Commissioner of Taxation (the Commissioner ) may give an RSA provider a notice under subsection (2) if:

(a) the RSA provider gives the Commissioner information that the RSA provider believes to be:

(i) the full name, tax file number and date of birth of a person; or

(ii) the full name, tax file number, date of birth and address of a person; and

(b) the Commissioner is satisfied that:

(i) the person is a holder of an RSA provided by the RSA provider, or a person applying to become such a holder; and

(ii) the RSA provider is giving the information to the Commissioner in connection with the operation of the RSA; and

(c) the Commissioner is satisfied, having regard to the information (if any) that the Commissioner has recorded for the tax file number given, that it is reasonable to give the notice.

143D(2)    
The notice must state whether or not the Commissioner is able to validate the information given.

143D(3)    
To avoid doubt, a notice that the Commissioner is not able to validate the information is not a notice under section 143B .