Superannuation Contributions Tax (Assessment and Collection) Act 1997
The Commissioner may use for the purposes of this Act a tax file number that has been provided for any other purpose under a law relating to taxation or superannuation.
23(2) Commissioner may seek member's authority to give tax file number to superannuation provider.(a) the Commissioner knows a member's tax file number; and
(b) the Commissioner:
(i) has amended, or proposes to amend, an assessment of surcharge payable on the member's surchargeable contributions for a financial year; or
(ii) has made, or proposes to make, an assessment, under section 15 as it applies because of section 20 , of surcharge payable on the member's surchargeable contributions for a financial year;
the Commissioner may:
(c) request the member to authorise the Commissioner to inform the superannuation provider who is the holder of the contributions of the member's tax file number; and
(d) if the member so authorises the Commissioner, inform the provider accordingly.
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