Superannuation Industry (Supervision) Act 1993
The Commissioner of Taxation (the Commissioner ) may give an employer a notice under subsection (2) if:
(a) the employer gives the Commissioner information that the employer 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 an employee of the employer for whose benefit a contribution to an eligible superannuation entity or a regulated exempt public sector superannuation scheme is to be made; and
(ii) the employer is giving the information to the Commissioner in connection with the operation of the entity or scheme; and
(iii) that use by the employer of the tax file number complies with section 299CA ; 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. 299TE(2)
The notice must state whether or not the Commissioner is able to validate the information given. 299TE(3)
To avoid doubt, a notice that the Commissioner is not able to validate the information is not a notice under subsection 202CE(3) of the Income Tax Assessment Act 1936 .
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