INCOME TAX ASSESSMENT ACT 1936

PART VA - TAX FILE NUMBERS  

Division 4 - Quotation of tax file numbers in connection with certain investments  

SECTION 202DH   TAX FILE NUMBER QUOTED FOR SUPERANNUATION OR SURCHARGE PURPOSES TAKEN TO BE QUOTED FOR PURPOSES OF THE TAXATION OF ELIGIBLE TERMINATION PAYMENTS  

202DH(1)  


If a person (the first person ) who is a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme has quoted his or her tax file number to the trustee of the entity or scheme in connection with the operation or possible future operation of the Superannuation Industry (Supervision) Act 1993 , the Superannuation Contributions Tax (Assessment and Collection) Act 1997 , the Superannuation (Unclaimed Money and Lost Members) Act 1999 or the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 , the first person is taken, so long as he or she continues to be such a beneficiary, to have made a TFN declaration in relation to the trustee that has effect under Division 3 .

202DH(2)  


In this section and section 202DHA :

eligible superannuation entity
has the same meaning as in the Superannuation Industry (Supervision) Act 1993 .

regulated exempt public sector superannuation scheme
has the same meaning as in Part 25A of the Superannuation Industry (Supervision) Act 1993 .


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