Retirement Savings Accounts Act 1997
If a holder, or a person applying to become a holder, of an RSA has quoted his or her tax file number to an RSA provider under a provision of the Income Tax Assessment Act, that person is taken, for the purposes of this Act:
(a) 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) to have quoted the tax file number to the RSA provider at the later of the time at which the quotation took place and the commencement of this section.
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