Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)
Schedule 4 Tax file numbers
Part 2 Income Tax Assessment Act 1936
24 At the end of Division 4 of Part VA
202DH Tax file number quoted for superannuation purposes taken to be quoted for purposes of the taxation of eligible termination payments
(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 first person is taken, so long as he or she continues to be such a beneficiary, to have quoted that tax file number to the trustee of the entity or scheme as mentioned in subregulation 98(8) and regulation 100 of the Income Tax Regulations.
(2) In this section, eligible superannuation entity and regulated exempt public sector superannuation scheme have the same meanings as in Part 25A of the Superannuation Industry (Supervision) Act 1993.