Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 4 - Quotation of tax file numbers in connection with certain investments  

SECTION 202DHA  

202DHA   TAX FILE NUMBER QUOTED FOR DIVISION 3 PURPOSES TAKEN TO HAVE BEEN QUOTED FOR SUPERANNUATION PURPOSES  

If:

(a) a person has on or after 1 July 2007 made a TFN declaration in relation to a payer; and

(b) the person is a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme or is an RSA holder; and

(c) the payer makes a contribution to the person's eligible superannuation entity or regulated exempt public sector superannuation scheme or RSA for the benefit of the person;

the person is taken to have authorised the payer to inform the trustee of the superannuation entity or scheme or the RSA provider of the person's tax file number.