Income Tax Assessment Act 1936
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View history notePt VA inserted by No 97 of 1988.
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 Superannuation Contributions Tax (Assessment and Collection) Act 1997 , the Superannuation (Unclaimed Money and Lost Members) Act 1999 or the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 , the first person is taken, so long as he or she continues to be such a beneficiary, to have made a TFN declaration in relation to the trustee that has effect under Division 3 .
S 202DH(1) amended by No 23 of 2018, s 3 and Sch 1 item 58, by substituting " or the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 " for " , the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 or the Termination Payments Tax (Assessment and Collection) Act 1997 " , effective 1 April 2018. For general application and transitional provisions, see note under Pt III Div 11B heading.
S 202DH(1) amended by No 44 of 2000, No 128 of 1999, and No 191 and No 71 of 1997.
202DH(2)
In this section and section 202DHA :
eligible superannuation entity
has the same meaning as in the
Superannuation Industry (Supervision) Act 1993
.
regulated exempt public sector superannuation scheme
has the same meaning as in Part
25A
of the
Superannuation Industry (Supervision) Act 1993
.
S 202DH(2) substituted by No 158 of 2012, s 3 and Sch 4 item 48, effective 29 November 2012. S 202DH(2) formerly read:
202DH(2)
In this section and in section 202DHA , 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 .
S 202DH(2) amended by No 9 of 2007 , s 3 and Sch 1 item 26, by inserting " and in section 202DHA " after " In this section " , applicable to the 2007-2008 income year and later years.
S 202DH inserted by No 76 of 1996.
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