Superannuation Industry (Supervision) Act 1993

PART 25A - TAX FILE NUMBERS  

Division 3 - Method of quotation of tax file numbers, including deemed quotation  

SECTION 299SA   BENEFICIARY TAKEN TO HAVE QUOTED WHERE COMMISSIONER GIVES NOTICE  

299SA(1)   [ Notice from Commissioner]  

A beneficiary, or an applicant to become a beneficiary, of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme is taken to have quoted 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 if the Commissioner of Taxation gives to the trustee notice of the person ' s tax file number.

299SA(2)   [ Timing]  

The beneficiary or applicant is taken to have quoted that tax file number at the time when the Commissioner of Taxation gave the notice.