Superannuation Industry (Supervision) Act 1993

PART 25A - TAX FILE NUMBERS  

Division 1 - Quotation of employee's tax file number  

SECTION 299CA   USE OF TAX FILE NUMBER TO VALIDATE INFORMATION  

299CA(1)    
This section applies if, after the commencement of this section, an employee:


(a) quotes his or her tax file number to his or her employer in connection with the operation, or the possible future operation, of this Act and the other Superannuation Acts; or


(b) quotes his or her tax file number to his or her employer in connection with the operation of Division 3 of Part VA of the Income Tax Assessment Act 1936 .

Note:

Division 3 of Part VA of the Income Tax Assessment Act 1936 deals with quotation of tax file numbers by recipients of eligible PAYG payments.


299CA(2)    
The employer may use the tax file number in a manner connecting it with the person ' s identity for the purpose of asking the Commissioner of Taxation to validate information about the person under section 299TE .


 

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