Retirement Savings Accounts Act 1997
PART 11
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TAX FILE NUMBERS
Division 4
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Method of quotation of tax file numbers, including deemed quotation
SECTION 142
PERSON CLAIMING BENEFIT TAKEN TO HAVE QUOTED WHERE HE OR SHE PROVIDED TAX FILE NUMBER IN CONNECTION WITH CLAIM
142(1)
[Application]
142(2)
[Deemed quotation]
(a) 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
(b) taken to have quoted that tax file number at the time when the RSA provider received or receives the application.
This section applies if a person who considers that he or she is entitled to an RSA benefit applies to an RSA provider 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: The ISC issued an ``Approval of Manner of Setting Out Tax File Numbers in an Application for Benefits'' on 19 June 1997 under s 142(1).]
View history note
Hide history note(a) 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
(b) taken to have quoted that tax file number at the time when the RSA provider received or receives the application.
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