Document ID: chunk:federal_register_of_legislation:C2023C00409:section:23
Version: federal_register_of_legislation:C2023C00409
Segment Type: section
Provision Reference: s 23
Character Range: 72408–73468

23  Tax file numbers

Commissioner may use any tax file numbers for purposes of this Act
 (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.