Superannuation Industry (Supervision) Act 1993

PART 25A - TAX FILE NUMBERS  

Division 1 - Quotation of employee's tax file number  

SECTION 299B  

299B   EMPLOYER MAY INFORM TRUSTEE OF TAX FILE NUMBER  

If:

(a) either:

(i) before the commencement of this section, an employer made a contribution to an eligible superannuation entity or a regulated exempt public sector superannuation scheme for the benefit of an employee; or

(ii) after the commencement of this section, an employer makes such a contribution; and

(b) after the commencement of this section, the employee quotes or first quotes his or her tax file number to the employer in connection with the operation or the possible future operation of this Act and the other Superannuation Acts;

the employer may inform a trustee of the entity or scheme, as the case may be, of the employee's tax file number.