Superannuation Industry (Supervision) Act 1993
PART 25A
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TAX FILE NUMBERS
Division 3
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Method of quotation of tax file numbers, including deemed quotation
SECTION 299S
PERSON CLAIMING BENEFIT TAKEN TO HAVE QUOTED TO TRUSTEE WHERE HE OR SHE PROVIDED TAX FILE NUMBER IN CONNECTION WITH CLAIM
299S(1)
This section applies if:
(a) before the commencement of this section, a person who considered that he or she was entitled to a benefit applied to a trustee of an eligible superannuation entity for payment of the benefit under section 248 or 252 and set out his or her tax file number in the application; or
(b) after the commencement of this section, a person who considers that he or she is entitled to a benefit applies to a trustee of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme for payment of the benefit and sets out in a manner approved by APRA his or her tax file number in the application.
299S(2)
The beneficiary is:
(a) taken to have quoted the tax file number to the trustee in connection with the operation or the possible future operation of this Act and the other Superannuation Acts; and
(b) taken to have quoted that tax file number at the time when the trustee received or receives the application.
View history note
Hide history noteThis section applies if:
(a) before the commencement of this section, a person who considered that he or she was entitled to a benefit applied to a trustee of an eligible superannuation entity for payment of the benefit under section 248 or 252 and set out his or her tax file number in the application; or
(b) after the commencement of this section, a person who considers that he or she is entitled to a benefit applies to a trustee of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme for payment of the benefit and sets out in a manner approved by APRA his or her tax file number in the application.
[ CCH Note: For the purposes of s 299S(1)(b), 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.]
299S(2)
The beneficiary is:
(a) taken to have quoted the tax file number to the trustee in connection with the operation or the possible future operation of this Act and the other Superannuation Acts; and
(b) taken to have quoted that tax file number at the time when the trustee received or receives the application.
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