Superannuation Industry (Supervision) Act 1993
The Commissioner of Taxation (the Commissioner ) may give the trustee of an eligible superannuation entity or a regulated exempt public sector superannuation scheme a notice under subsection (2) if:
(a) the trustee gives the Commissioner information that the trustee believes to be:
(i) the full name, tax file number and date of birth of a person; or
(ii) the full name, tax file number, date of birth and address of a person; and
(b) the Commissioner is satisfied that:
(i) the person is a beneficiary of the entity or scheme, or an applicant to become such a beneficiary; and
(ii) the trustee is giving the information to the Commissioner in connection with the operation of the entity or scheme; and
(c) the Commissioner is satisfied, having regard to the information (if any) that the Commissioner has recorded for the tax file number given, that it is reasonable to give the notice. 299TD(2)
The notice must state whether or not the Commissioner is able to validate the information given. 299TD(3)
To avoid doubt, a notice that the Commissioner is not able to validate the information is not a notice under section 299TB.
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