FIRST HOME SAVER ACCOUNTS ACT 2008 (REPEALED)
The Commissioner may give an FHSA provider notice of the tax file number of the holder of an FHSA if:
(a) the provider has made a record of a number (the recorded TFN ) the provider believes to be the tax file number of the holder; and
(b) the Commissioner is satisfied that the recorded TFN:
(i) has been cancelled or withdrawn since it was quoted; or
(ii) is otherwise wrong; and
(c) the Commissioner is satisfied that the holder has a tax file number.
66(2)
The holder is taken to have quoted his or her tax file number to the provider in connection with the operation or the possible future operation of this Act and the Superannuation Acts at a time if:
(a) the Commissioner gives the provider a notice under subsection (1); and
(b) had the recorded TFN been the tax file number of the holder, the holder would have quoted his or her tax file number to the trustee in that way at the time.
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