Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 202DHA

Tax file number quoted for Division 3 purposes taken to have been quoted for superannuation purposes

                   If:

                     (a)  a person has on or after 1 July 2007 made a TFN declaration in relation to a payer; and

                     (b)  the person is a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme or is an RSA holder; and

                     (c)  the payer makes a contribution to the person's eligible superannuation entity or regulated exempt public sector superannuation scheme or RSA for the benefit of the person;

the person is taken to have authorised the payer to inform the trustee of the superannuation entity or scheme or the RSA provider of the person's tax file number.



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