SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997

PART 3 - ASSESSMENT AND COLLECTION OF SURCHARGE AND ADVANCE INSTALMENTS  

SECTION 23   TAX FILE NUMBERS  

23(1)   Commissioner may use any tax file numbers for purposes of this Act.  

The Commissioner may use for the purposes of this Act a tax file number that has been provided for any other purpose under a law relating to taxation or superannuation.

23(2)   Commissioner may seek member's authority to give tax file number to superannuation provider.  

If:


(a) the Commissioner knows a member's tax file number; and


(b) the Commissioner:


(i) has amended, or proposes to amend, an assessment of surcharge payable on the member's surchargeable contributions for a financial year; or

(ii) has made, or proposes to make, an assessment, under section 15 as it applies because of section 20 , of surcharge payable on the member's surchargeable contributions for a financial year;

the Commissioner may:


(c) request the member to authorise the Commissioner to inform the superannuation provider who is the holder of the contributions of the member's tax file number; and


(d) if the member so authorises the Commissioner, inform the provider accordingly.




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