Document ID: chunk:federal_register_of_legislation:C2025C00134:section:299j
Version: federal_register_of_legislation:C2025C00134
Segment Type: section
Provision Reference: s 299J
Character Range: 954873–956283

299J  Use of tax file number for certain purposes—beneficiaries of regulated exempt public sector superannuation scheme
 (1) This section applies if a person who is a beneficiary of a regulated exempt public sector superannuation scheme quotes his or her tax file number to a trustee of the scheme in connection with the operation or the possible future operation of this Act and the other Superannuation Acts.

Trustee may record tax file number
 (2) If the trustee, or the trustees, do not already have a record of the tax file number, a trustee of the scheme may make a record of it.

Obligation to retain and later destroy tax file number
 (3) Each trustee of the scheme must ensure that:
 (a) the record is retained until the person ceases to be a beneficiary of the scheme; and
 (b) the record is destroyed as soon as is reasonably practicable after the person ceases to be a beneficiary of the scheme.

Offences
 (6) A trustee of the scheme commits an offence if a requirement of subsection (3) is contravened by the trustee.
Penalty: 100 penalty units.
 (7) A trustee of the scheme commits an offence if a requirement of subsection (3) is contravened by the trustee. This is an offence of strict liability.
Penalty: 50 penalty units.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: For strict liability, see section 6.1 of the Criminal Code.