Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
The individual is taken to have authorised a *subsidiary (the employer ) of the provider to inform the provider of the individual ' s *tax file number if:
(a) the individual has made a *TFN declaration in relation to the employer; and
(b) some or all of the *ESS interests mentioned in paragraph 14-155(1)(a) were provided to the individual in relation to the individual ' s employment by the employer. 14-160(2)
If the employer does so, the individual is taken, for the purposes of this Subdivision and Division 392 (Employee share scheme reporting), to have quoted his or her *tax file number to the provider.
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