Income Tax Assessment Act 1936
PART VA
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TAX FILE NUMBERS
Division 4
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Quotation of tax file numbers in connection with certain investments
SECTION 202DHA
202DHA
TAX FILE NUMBER QUOTED FOR DIVISION 3 PURPOSES TAKEN TO HAVE BEEN QUOTED FOR SUPERANNUATION PURPOSES
If:
(a) a person has on or after 1 July 2007 made a TFN declaration in relation to a payer; and
(b) the person is a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme or is an RSA holder; and
(c) the payer makes a contribution to the person's eligible superannuation entity or regulated exempt public sector superannuation scheme or RSA for the benefit of the person;
View history note
Hide history noteIf:
(a) a person has on or after 1 July 2007 made a TFN declaration in relation to a payer; and
(b) the person is a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme or is an RSA holder; and
(c) the payer makes a contribution to the person's eligible superannuation entity or regulated exempt public sector superannuation scheme or RSA for the benefit of the person;
the person is taken to have authorised the payer to inform the trustee of the superannuation entity or scheme or the RSA provider of the person's tax file number.