Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 (191 of 1997)

Schedule 1   Amendment of the Income Tax Assessment Act 1936

3   Subsection 202DJ(1)

Repeal the subsection, substitute:

(1) If a person who is:

(a) a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme; or

(b) a member of a constitutionally protected superannuation fund; or

(c) the holder of an RSA;

has quoted his or her tax file number as mentioned in subregulation 98(8) or regulation 100 of the Income Tax Regulations, the person is taken, so long as he or she continues to be such a beneficiary, member or holder, to have quoted that tax file number to the trustee of the entity, scheme or fund or to the RSA provider, as the case may be, in connection with the operation or possible future operation of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 and the Termination Payments Tax (Assessment and Collection) Act 1997.