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

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

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History

S 140 amended by No 128 of 1999, s 3 and Sch 1 item 28, by substituting ``other Superannuation'' for ``Surcharge'' in para (c), effective 13 October 1999. For transitional and saving provisions, see the history note to s 3(1).

S 140 amended by No 71 of 1997.

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