Superannuation Industry (Supervision) Act 1993

PART 25A - TAX FILE NUMBERS  

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History

Pt 25A inserted by No 76 of 1996.

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

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SECTION 299Q  

299Q   EMPLOYEE TAKEN TO HAVE QUOTED TO TRUSTEE WHERE TRUSTEE INFORMED BY EMPLOYER  
If:

(a) an employee is a beneficiary, or an applicant to become a beneficiary, of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme; and

(b) the employer informs a trustee of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme of the employee's tax file number in accordance with section 299B or 299C ;

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the employee is:

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

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

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History

S 299Q amended by No 53 of 2004, s 3 and Sch 2 item 350, by substituting ``a trustee'' for ``the trustee'' in para (b), effective 1 July 2004.

S 299Q amended by No 128 of 1999, s 3 and Sch 1 item 64, by substituting ``other Superannuation'' for ``Surcharge'' in para (c), effective 13 October 1999. For transitional and application provisions, see the history note to s 2(3).

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

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