299SA
CurrentBeneficiary taken to have quoted where Commissioner gives notice
Volume 2Parts 16 to 32 (sections 128 to 383), Endnotes
Part 25ATax file numbers
Division 3Method of quotation of tax file numbers, including deemed quotation
299SA Beneficiary taken to have quoted where Commissioner gives notice
(1)
A beneficiary, or an applicant to become a beneficiary, of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme is taken to have quoted his or her tax file number to a trustee of the entity or scheme in connection with the operation or the possible future operation of this Act and the other Superannuation Acts if the Commissioner of Taxation gives to the trustee notice of the person’s tax file number.
(2)
The beneficiary or applicant is taken to have quoted that tax file number at the time when the Commissioner of Taxation gave the notice.
This Act’s bill:Second reading speech
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