Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 1   First Home Saver Accounts

Part 4   Application and transitional provisions

Division 3   Specific provisions

205   Tax file numbers

An individual who, just before the commencement of this item:

(a) had quoted his or her tax file number to an FHSA provider in connection with the operation or the possible future operation of the FHSA Act and the Superannuation Acts; and

(b) holds an FHSA provided by the FHSA provider that is an account;

is treated, from that commencement, as having quoted the individual's TFN to the FHSA provider in connection with the account under Division 4 of Part VA of the Income Tax Assessment Act 1936.