Superannuation Industry (Supervision) Act 1993
PART 25A
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TAX FILE NUMBERS
Division 2
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Quotation, use and transfer of beneficiary's tax file number
SECTION 299E
TRUSTEE MAY REQUEST BENEFICIARY
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S OR APPLICANT
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S TAX FILE NUMBER
299E(1)
A trustee of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme may, at any time, request, in a manner approved by the Regulator, a beneficiary, or an applicant to become a beneficiary, of the entity or scheme to quote his or her tax file number to a trustee of the entity or scheme in connection with the operation or the possible future operation of this Act and the other Superannuation Acts.
299E(2) No obligation to quote tax file number.
View history note
Hide history noteA trustee of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme may, at any time, request, in a manner approved by the Regulator, a beneficiary, or an applicant to become a beneficiary, of the entity or scheme to quote his or her tax file number to a trustee of the entity or scheme in connection with the operation or the possible future operation of this Act and the other Superannuation Acts.
[ CCH Note: For the purposes of s 299E(1), APRA has made Superannuation Industry (Supervision) Tax File Number approval No 1 of 2017 (F2017L01262), which revokes and replaces Superannuation Industry (Supervision) Tax File Number approval No 1 of 2007 (F2007L02023), effective 1 October 2017.]
299E(2) No obligation to quote tax file number.
If a trustee requests a beneficiary or applicant to quote his or her tax file number to a trustee, the beneficiary or applicant is not obliged to comply with the request.
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