Superannuation Industry (Supervision) Act 1993

PART 32 - ADDITIONAL TRANSITIONAL PROVISIONS - TAX FILE NUMBERS  

SECTION 383   PRE-1 JULY 1994 QUOTATION OF TAX FILE NUMBER TO BE TREATED AS IF MADE UNDER PROVISIONS COMMENCING ON 1 JULY 1994  

383(1)  


This section applies if a beneficiary or member of a fund, scheme or trust quotes his or her tax file number to the trustee under section 382 as in force immediately before its repeal by the Treasury Laws Amendment (2019 Measures No. 1) Act 2019 .

383(2)  
This Act has effect, after 30 June 1994, as if the beneficiary or member had quoted that tax file number to the trustee under subsections 225(4) and 245(2), as in force immediately before their repeal by the Taxation Laws Amendment Act (No. 2) 1996 , immediately after the beginning of 1 July 1994.


 

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