Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Taxation Administration Act 1953

393   At the end of section 390-10 in Schedule 1

Add:

(10) The *approved form may require the statement to contain the *tax file number of:

(a) the first provider; and

(b) the first plan; and

(c) the individual in respect of whom the benefit is paid if:

(i) the individual has quoted the individual's tax file number to the first provider; or

(ii) a person who made at least some of the contributions mentioned in paragraph (4)(a) has quoted the individual's tax file number to the first provider (and had authority to do so).


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).