Document ID: chunk:federal_register_of_legislation:C2025C00134:section:299ca
Version: federal_register_of_legislation:C2025C00134
Segment Type: section
Provision Reference: s 299CA
Character Range: 944967–945881

299CA  Use of tax file number to validate information
 (1) This section applies if, after the commencement of this section, an employee:
 (a) quotes his or her tax file number to his or her employer in connection with the operation, or the possible future operation, of this Act and the other Superannuation Acts; or
 (b) quotes his or her tax file number to his or her employer in connection with the operation of Division 3 of Part VA of the Income Tax Assessment Act 1936.
Note: Division 3 of Part VA of the Income Tax Assessment Act 1936 deals with quotation of tax file numbers by recipients of eligible PAYG payments.
 (2) The employer may use the tax file number in a manner connecting it with the person's identity for the purpose of asking the Commissioner of Taxation to validate information about the person under section 299TE.

Division 2—Quotation, use and transfer of beneficiary's tax file number