(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.