Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

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History

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Division 295 - Taxation of superannuation entities  

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History

Div 295 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

Subdivision 295-I - No-TFN contributions  

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History

Subdiv 295-I inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

SECTION 295-615   Meaning of quoted (for superannuation purposes)  

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295-615(1)    
An individual has quoted (for superannuation purposes) a *tax file number to an entity at a time if the individual:

(a) quotes his or her tax file number to the entity at that time; or

(b) is taken by the Superannuation Industry (Supervision) Act 1993 , the Retirement Savings Accounts Act 1997 or this Act to quote his or her tax file number to the entity at that time;

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in connection with the operation or the possible future operation of one or more of the following Acts:

(c) the Superannuation Acts (within the meaning of Part 25A of the Superannuation Industry (Supervision) Act 1993 );

(d) the Retirement Savings Accounts Act 1997 .

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(e) (Repealed by No 70 of 2015)

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History

S 295-615(1) amended by No 70 of 2015, s 3 and Sch 1 items 95 - 97, by omitting " , the First Home Saver Accounts Act 2008 " after " , the Retirement Savings Accounts Act 1997 " from para (b), substituting " 1997. " for " 1997; " in para (d) and repealing para (e), effective 1 July 2015. Para (e) formerly read:

(e) the First Home Saver Accounts Act 2008 .

S 295-615(1) amended by No 92 of 2008, s 3 and Sch 1 items 20 and 21, by inserting " , the First Home Saver Accounts Act 2008 " after " Act 1997 " in para (b) and inserting para (e) at the end, applicable from 1 October 2008.

295-615(2)    

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An individual is taken to have quoted (for superannuation purposes) a *tax file number to an entity at a time if the Commissioner gives notice of the individual ' s tax file number to the entity at that time.

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S 295-615(2) inserted by No 143 of 2007 , s 3 and Sch 5 items 7 and 8, applicable to notices given by the Commissioner on or after 1 June 2007.

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History

S 295-615 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

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