Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 295.615

  (1)   An individual has quoted (for superannuation purposes) a * tax file number to an entity at a time if the individual:

  (a)   quotes his or her tax file number to the entity at that time; or

  (b)   is taken by the Superannuation Industry (Supervision) Act 1993 , the Retirement Savings Accounts Act 1997 or this Act to quote his or her tax file number to the entity at that time;

in connection with the operation or the possible future operation of one or more of the following Acts:

  (c)   the Superannuation Acts (within the meaning of Part   25A of the Superannuation Industry (Supervision) Act 1993 );

  (d)   the Retirement Savings Accounts Act 1997 .

  (2)   An individual is taken to have quoted (for superannuation purposes) a * tax file number to an entity at a time if the Commissioner gives notice of the individual's tax file number to the entity at that time.