Superannuation Industry (Supervision) Act 1993

PART 25A - TAX FILE NUMBERS  

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Pt 25A inserted by No 76 of 1996.

Division 2 - Quotation, use and transfer of beneficiary's tax file number  

SECTION 299E   TRUSTEE MAY REQUEST BENEFICIARY ' S OR APPLICANT ' S TAX FILE NUMBER  

299E(1)    

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A trustee of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme may, at any time, request, in a manner approved by the Regulator, a beneficiary, or an applicant to become a beneficiary, of the entity or scheme to quote 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.

[ CCH Note: For the purposes of s 299E(1), 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.]

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S 299E(1) amended by No 53 of 2004, s 3 and Sch 2 items 287 and 288, by substituting " A trustee " for " The trustee " and substituting " a trustee of the entity or scheme " for " the trustee " , effective 1 July 2004.

S 299E(1) amended by No 128 of 1999, s 3 and Sch 1 item 54, by substituting " other Superannuation " for " Surcharge " , effective 13 October 1999. For transitional and application provisions, see the history note to s 2(3).

S 299E(1) amended by No 121 of 1999, s 3 and Sch 1 item 118, by substituting " the Regulator " for " APRA " , effective 8 October 1999. For transitional and saving provisions, see the history note under the heading to Pt 24B .

S 299E(1) amended by No 54 of 1998 and No 71 of 1997.

299E(2)   No obligation to quote tax file number.  

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If a trustee requests a beneficiary or applicant to quote his or her tax file number to a trustee, the beneficiary or applicant is not obliged to comply with the request.

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S 299E(2) amended by No 53 of 2004, s 3 and Sch 2 item 289, by substituting " a trustee " for " the trustee " (wherever occurring), effective 1 July 2004.

S 299E inserted by No 76 of 1996.

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