Retirement Savings Accounts Act 1997

PART 11 - TAX FILE NUMBERS  

Division 4 - Method of quotation of tax file numbers, including deemed quotation  

SECTION 140  

140   EMPLOYEE TAKEN TO HAVE QUOTED TO RSA PROVIDER WHERE RSA PROVIDER INFORMED BY EMPLOYER  
If:

(a) an employee is a holder, or is applying to become a holder, of an RSA; and

(b) the employer informs the RSA provider of the employee's tax file number in accordance with section 132 or 133 ;

the employee is:

(c) taken to have quoted the tax file number to the RSA provider in connection with the operation or the possible future operation of this Act and the other Superannuation Acts; and

(d) taken to have quoted the tax file number at the time when the employer informs the RSA provider.