Commonwealth Consolidated Acts

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Tax file number quoted for purposes of taxation of superannuation benefits taken to be quoted for surcharge purposes

             (1)  If a person who is:

                     (a)  a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme; or

                     (b)  a member of a constitutionally protected superannuation fund; or

                     (c)  the holder of an RSA;

has made a TFN declaration in relation to the trustee of the entity, scheme or fund, or the RSA provider, that states his or her tax file number, and has effect under Division 3 (except a declaration that includes a statement mentioned in subsection 202CB(2)), the person is taken, so long as he or she continues to be such a beneficiary, member or holder, to have quoted that tax file number to the trustee of the entity, scheme or fund or to the RSA provider, as the case may be, in connection with the operation or possible future operation of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 and the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 .

             (2)  In this section:

"constitutionally protected superannuation fund has the same meaning as constitutionally protected fund" has in the Income Tax Assessment Act 1997 .

"eligible superannuation entity" has the same meaning as in the Superannuation Industry (Supervision) Act 1993.

"regulated exempt public sector superannuation scheme" has the same meaning as in Part 25A of the Superannuation Industry (Supervision) Act 1993 .

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