Retirement Savings Accounts Act 1997

PART 11 - TAX FILE NUMBERS  

Division 2 - Quotation of holder's tax file number  

SECTION 132   132   EMPLOYER MAY INFORM RSA PROVIDER OF TAX FILE NUMBER  


If:


(a) an employer makes a contribution to an RSA for the benefit of an employee; and


(b) after the contribution is made, the employee quotes or first quotes his or her tax file number to the employer in connection with the operation or the possible future operation of this Act and the other Superannuation Acts;

the employer may inform the RSA provider of the employee's tax file number.




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