SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993

PART 25A - TAX FILE NUMBERS  

Division 3 - Method of quotation of tax file numbers, including deemed quotation  

SECTION 299Q   299Q   EMPLOYEE TAKEN TO HAVE QUOTED TO TRUSTEE WHERE TRUSTEE INFORMED BY EMPLOYER  
If:


(a) an employee is a beneficiary, or an applicant to become a beneficiary, of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme; and


(b) the employer informs a trustee of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme of the employee's tax file number in accordance with section 299B or 299C ;

the employee is:


(c) taken to have quoted the tax file number to the trustee in connection with the operation or the possible future operation of this Act and the other Superannuation Acts; and


(d) taken to have quoted the tax file number at the time when the employer informs the trustee.




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