Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-I - No-TFN contributions  

SECTION 295-615   Meaning of quoted (for superannuation purposes)  

295-615(1)    
An individual has quoted (for superannuation purposes) a *tax file number to an entity at a time if the individual:

(a) quotes his or her tax file number to the entity at that time; or

(b) is taken by the Superannuation Industry (Supervision) Act 1993 , the Retirement Savings Accounts Act 1997 or this Act to quote his or her tax file number to the entity at that time;

in connection with the operation or the possible future operation of one or more of the following Acts:

(c) the Superannuation Acts (within the meaning of Part 25A of the Superannuation Industry (Supervision) Act 1993 );

(d) the Retirement Savings Accounts Act 1997 .

(e) (Repealed by No 70 of 2015)

295-615(2)    

An individual is taken to have quoted (for superannuation purposes) a *tax file number to an entity at a time if the Commissioner gives notice of the individual ' s tax file number to the entity at that time.