PART 25A
-
TAX FILE NUMBERS
History
Pt 25A inserted by No 76 of 1996.
Division 4
-
Provision of tax file numbers in forms etc.
SECTION 299U
FORMS ETC. MAY REQUIRE TAX FILE NUMBER
Election notice
299U(1)
The approved form of written notice by the trustee, or the trustees, of a fund for the purposes of subsection
19(4)
may require the notice to contain the tax file number of the fund.
History
S 299U(1) amended by No 53 of 2004, s 3 and Sch 2 item 352, by inserting
"
, or the trustees,
"
after
"
the trustee
"
, effective 1 July 2004.
Financial return
299U(2)
The form of a financial return a copy of which is required to be given by a superannuation entity to APRA under section
13
of the
Financial Sector (Collection of Data) Act 2001
may require the return to contain the entity
'
s tax file number.
History
S 299U(2) substituted by No 121 of 2001, s 3 and Sch 2 item 144, effective 1 July 2002. For application provision see history note under s 36(1). S 299U formerly read:
299U(2)
Annual return.
The approved form of return by the trustee of a superannuation entity for the purposes of paragraph 36(1)(a) may require the return to contain the tax file number of the entity.
Portability forms
299U(2A)
An approved form mentioned in subsection
34A(2)
may require the tax file number of the beneficiary making the relevant request to be set out in the request.
History
S 299U(2A) inserted by No 12 of 2012, s 3 and Sch 1 item 19, effective 22 March 2012.
Particulars of notice
299U(3)
Particulars of a notice to a trustee of an entity that are required by subsection
40(3)
to be given to the Commissioner of Taxation may be accompanied by a statement of the tax file number of the entity.
History
S 299U(3) amended by No 53 of 2004, s 3 and Sch 2 item 353, by substituting
"
a trustee
"
for
"
the trustee
"
, effective 1 July 2004.
299U(4)
(Repealed by No 128 of 1999)
History
S 299U(4) repealed by No 128 of 1999, s 3 and Sch 1 item 69, effective 13 October 1999. For transitional and application provisions, see the history note to s 2(3). S 299U(4) formerly read:
299U(4)
Unclaimed money statement.
The approved form of statement by the trustee of a fund for the purposes of subsection 225(2) may require the statement to contain the tax file number of:
(a)
any beneficiary of the fund where:
(i)
the statement relates to the beneficiary; and
(ii)
the beneficiary has quoted his or her tax file number to the trustee in connection with the operation or the possible future operation of this Act and the Surcharge Acts; and
(b)
the fund.
S 299U(4) amended by No 71 of 1997.
299U(5)
(Repealed by No 128 of 1999)
History
S 299U(5) repealed by No 128 of 1999, s 3 and Sch 1 item 69, effective 13 October 1999. For transitional and application provisions, see the history note to s 2(3). S 299U(5) formerly read:
299U(5)
Particulars in register.
Particulars of persons that may be included in the register mentioned in section 226 include their tax file numbers.
Claims for benefits from eligible rollover fund
299U(6)
The approved form of application for the purposes of subsection
248(2)
may require the tax file number of the applicant to be set out in the application.
Claims for benefits from eligible transitional fund
299U(7)
The approved form of application for the purposes of section
252
may require the tax file number of the applicant to be set out in the application.
Information to be given after establishment of entity
299U(8)
The approved form for information required to be given under subsection
254(1)
may require the tax file number of the entity to be given.
History
S 299U(8) substituted by No 24 of 2000, s 3 and Sch 10 item 13, effective 12 May 2000. S 299U(8) formerly read:
299U(8)
Prescribed information.
Regulations for the purposes of subsection 254(1) may specify the tax file number of a superannuation entity as prescribed information to be given by the trustee of the entity.
299U(8A)
Information prescribed for the purposes of paragraph
254(2A)(b)
in relation to an entity may include the tax file number of the entity.
History
S 299U(8A) inserted by No 67 of 2024, s 3 and Sch 5 item 36, effective 10 July 2024.
Notice to give information
299U(9)
Information that may be required to be given in relation to a superannuation entity under section
254A
may include the tax file number of the entity.
History
S 299U(9) amended by No 67 of 2024, s 3 and Sch 5 item 37, by substituting
"
section 254A
"
for
"
subsection 254(2)
"
, effective 10 July 2024.
S 299U(9) amended by No 53 of 2004, s 3 and Sch 2 item 354, by substituting
"
in relation to a superannuation entity
"
for
"
by the trustee of a superannuation entity
"
, effective 1 July 2004.
S 299U inserted by No 76 of 1996.