Superannuation Industry (Supervision) Act 1993

PART 25A - TAX FILE NUMBERS  

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History

Pt 25A inserted by No 76 of 1996.

Division 1 - Quotation of employee's tax file number  

SECTION 299B  

299B   EMPLOYER MAY INFORM TRUSTEE OF TAX FILE NUMBER  

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If:

(a) either:

(i) before the commencement of this section, an employer made a contribution to an eligible superannuation entity or a regulated exempt public sector superannuation scheme for the benefit of an employee; or

(ii) after the commencement of this section, an employer makes such a contribution; and

(b) after the commencement of this section, the employee quotes or first quotes his or her tax file number to the employer in connection with the operation or the possible future operation of this Act and the other Superannuation Acts;

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the employer may inform a trustee of the entity or scheme, as the case may be, of the employee's tax file number.

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History

S 299B amended by No 53 of 2004, s 3 and Sch 2 item 284, by substituting ``a trustee'' for ``the trustee'', effective 1 July 2004.

S 299B amended by No 128 of 1999, s 3 and Sch 1 item 51, by substituting ``other Superannuation'' for ``Surcharge'' in para (b), effective 13 October 1999. For transitional and application provisions, see the history note to s 2(3).

S 299B amended by No 71 of 1997 and No 76 of 1996.

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