Superannuation Industry (Supervision) Act 1993
(i) before the commencement of this section, an employer made a contribution to an eligible superannuation entity or a regulated exempt public sector superannuation scheme for the benefit of an employee; or
(ii) after the commencement of this section, an employer makes such a contribution; and
(b) after the commencement of this section, the employee quotes or first quotes his or her tax file number to the employer in connection with the operation or the possible future operation of this Act and the other Superannuation Acts;
the employer may inform a trustee of the entity or scheme, as the case may be, of the employee's tax file number.
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