INCOME TAX ASSESSMENT ACT 1936 - SECT 202DHA Tax file number quoted for Division 3 purposes taken to have been quoted for superannuation purposes

INCOME TAX ASSESSMENT ACT 1936 - SECT 202DHA

    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.