Superannuation Industry (Supervision) Act 1993
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.
[ CCH Note: For the purposes of s 299S(1)(b), 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.]
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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