INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-I - No-TFN contributions  

SECTION 295-615   Meaning of quoted (for superannuation purposes)  

295-615(1)  
An individual has quoted (for superannuation purposes) a *tax file number to an entity at a time if the individual:


(a) quotes his or her tax file number to the entity at that time; or


(b) is taken by the Superannuation Industry (Supervision) Act 1993 , the Retirement Savings Accounts Act 1997 or this Act to quote his or her tax file number to the entity at that time;

in connection with the operation or the possible future operation of one or more of the following Acts:


(c) the Superannuation Acts (within the meaning of Part 25A of the Superannuation Industry (Supervision) Act 1993 );


(d) the Retirement Savings Accounts Act 1997 .


(e) (Repealed by No 70 of 2015)

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.

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