Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 5   Superannuation amendments

Part 1   Main amendments

Income Tax Assessment Act 1997

8   At the end of section 295-615


(2) An individual is taken to have quoted (for superannuation purposes) a *tax file number to an entity at a time if the Commissioner gives notice of the individual's tax file number to the entity at that time.