Superannuation Industry (Supervision) Act 1993

PART 25A - TAX FILE NUMBERS  

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

SECTION 299S   PERSON CLAIMING BENEFIT TAKEN TO HAVE QUOTED TO TRUSTEE WHERE HE OR SHE PROVIDED TAX FILE NUMBER IN CONNECTION WITH CLAIM  

299S(1)    
This section applies if:


(a) before the commencement of this section, a person who considered that he or she was entitled to a benefit applied to a trustee of an eligible superannuation entity for payment of the benefit under section 248 or 252 and set out his or her tax file number in the application; or


(b) after the commencement of this section, a person who considers that he or she is entitled to a benefit applies to a trustee of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme for payment of the benefit and sets out in a manner approved by APRA his or her tax file number in the application.


299S(2)    
The beneficiary is:


(a) taken to have quoted the tax file number to the trustee in connection with the operation or the possible future operation of this Act and the other Superannuation Acts; and


(b) taken to have quoted that tax file number at the time when the trustee received or receives the application.



 

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