Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

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History

Pt VA inserted by No 97 of 1988.

Division 4 - Quotation of tax file numbers in connection with certain investments  

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SECTION 202DHA  

202DHA   TAX FILE NUMBER QUOTED FOR DIVISION 3 PURPOSES TAKEN TO HAVE BEEN QUOTED FOR SUPERANNUATION PURPOSES  

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If:

(a) a person has on or after 1 July 2007 made a TFN declaration in relation to a payer; and

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

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

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

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History

S 202DHA amended by No 15 of 2007, s 3 and Sch 1 items 117 to 120, by inserting " on or after 1 July 2007 " after " a person has " in para (a), inserting " or is an RSA holder " after " superannuation scheme " in para (b), inserting " or RSA " after " superannuation scheme " in para (c) and inserting " or the RSA provider " after " or scheme " , applicable to the 2007-2008 income year and later years.

S 202DHA inserted by No 9 of 2007 , s 3 and Sch 1 item 27, applicable to the 2007-2008 income year and later years.

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