Superannuation Industry (Supervision) Act 1993

PART 25A - TAX FILE NUMBERS  

 View history note

 Hide history note

History

Pt 25A inserted by No 76 of 1996.

Division 3 - Method of quotation of tax file numbers, including deemed quotation  

View history reference

SECTION 299P  

299P   METHOD OF QUOTING TAX FILE NUMBER  

View history reference

A person quotes his or her tax file number to another person in connection with the operation or the possible future operation of this Act and the other Superannuation Acts if:

(a) the person informs the other person of the number in a manner approved by the Regulator or in the approved form (as defined by section 388-50 in Schedule 1 to the Taxation Administration Act 1953 ); or

View history reference

(b) the person is taken to have quoted the number to the other person in connection with the operation or the possible future operation of this Act and the other Superannuation Acts under any of the following provisions of this Division.

View history reference

[ CCH Note: For the purposes of s 299P(a), APRA has made Superannuation Industry (Supervision) Tax File Number approval No 1 of 2017 (F2017L01262), which revokes and replaces Superannuation Industry (Supervision) Tax File Number approval No 1 of 2007 (F2007L02023), effective 1 October 2017.]

 View history note

 Hide history note

History

S 299P amended by No 9 of 2007 , s 3 and Sch 1 item 34, by inserting " or in the approved form (as defined by section 388-50 in Schedule 1 to the Taxation Administration Act 1953 ) " after " the Regulator " in para (a), applicable to the 2007-2008 income year and later years.

S 299P amended by No 128 of 1999, s 3 and Sch 1 item 63, by substituting ``other Superannuation'' for ``Surcharge'' (wherever occurring), effective 13 October 1999. For transitional and application provisions, see the history note to s 2(3).

S 299P amended by No 121 of 1999, s 3 and Sch 1 item 123, by substituting ``the Regulator'' for ``APRA'', effective 8 October 1999. For transitional and saving provisions, see the history note under the heading to Pt 24B .

S 299P amended by No 54 of 1998 and No 71 of 1997, and inserted by No 76 of 1996.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.