Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)

Schedule 1   Main superannuation amendments

Part 4   TFN consequentials for Division 295

Income Tax Assessment Act 1936

27   After section 202DH


202DHA Tax file number quoted for Division 3 purposes taken to have been quoted for superannuation purposes


(a) a person has made a TFN declaration in relation to a payer; and

(b) the person is a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme; and

(c) the payer makes a contribution to the person’s eligible superannuation entity or regulated exempt public sector superannuation scheme for the benefit of the person;

the person is taken to have authorised the payer to inform the trustee of the superannuation entity or scheme of the person’s tax file number.