Superannuation Industry (Supervision) Act 1993

PART 25A - TAX FILE NUMBERS  

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

SECTION 299R   BENEFICIARY OR APPLICANT TAKEN TO HAVE QUOTED TO RSA PROVIDER OR TRUSTEE  

299R(1)   [Eligible superannuation entity]  

If a trustee (the first trustee ) of an eligible superannuation entity (the first entity ) informs an RSA provider or a trustee (the second trustee ) of another eligible superannuation entity or of a regulated exempt public sector superannuation scheme of the tax file number of a beneficiary of the first entity in accordance with subsection 299M(2) , the beneficiary is:


(a) taken to have quoted the tax file number to the RSA provider or the second trustee in connection with the operation or the possible future operation of this Act and the other Superannuation Acts or the Retirement Savings Accounts Act 1997 ; and


(b) taken to have quoted that tax file number at the time when the first trustee informs the RSA provider or the second trustee.

299R(2)   [Regulated exempt public sector superannuation scheme]  

If a trustee (the first trustee ) of a regulated exempt public sector superannuation scheme (the first scheme ) informs an RSA provider or a trustee (the second trustee ) of another regulated exempt public sector superannuation scheme or of an eligible superannuation entity of the tax file number of a beneficiary of the first scheme in accordance with subsection 299N(2) , the beneficiary is:


(a) taken to have quoted the tax file number to the RSA provider or the second trustee in connection with the operation or the possible future operation of this Act and the other Superannuation Acts or the Retirement Savings Accounts Act 1997 ; and


(b) taken to have quoted that tax file number at the time when the first trustee informs the RSA provider or the second trustee.


 

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