Commonwealth Numbered Acts

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997 No. 70, 1997 - SECT 23

Commissioner may use any tax file numbers for purposes of this Act
23. (1) The Commissioner may use for the purposes of this Act a tax file
number that has been provided for any other purpose under a law relating to
taxation or superannuation.

Commissioner may seek member's authority to give tax file number to
superannuation provider

(2) If:

   (a)  the Commissioner knows a member's tax file number; and

   (b)  the Commissioner:

        (i)    has amended, or proposes to amend, an assessment of surcharge
               payable on the member's surchargeable contributions for a
               financial year; or

        (ii)   has made, or proposes to make, an assessment, under section  15
               as it applies because of section 20, of surcharge payable on
               the member's surchargeable contributions for a financial year;
               the Commissioner may:

   (c)  request the member to authorise the Commissioner to inform the
        superannuation provider who is the holder of the contributions of the
        member's tax file number; and

   (d)  if the member so authorises the Commissioner, inform the provider
        accordingly.