Document ID: chunk:federal_register_of_legislation:C2004A05169:clause:1_202dj
Version: federal_register_of_legislation:C2004A05169
Segment Type: clause
Provision Reference: sch 1 cl 202DJ
Character Range: 2321–3457

202DJ  Tax file number quoted for purposes of taxation of eligible termination payments taken to be quoted for surcharge purposes
 (1) If a person who is a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme or is the holder of an RSA has quoted his or her tax file number as mentioned in subregulation 98(8) or regulation 100 of the Income Tax Regulations, the person is taken, so long as he or she continues to be such a beneficiary or holder, to have quoted that tax file number to the trustee of the entity or scheme or to the RSA provider, as the case may be, in connection with the operation or possible future operation of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 and the Termination Payments Tax (Assessment and Collection) Act 1997.
 (2) In this section:
eligible superannuation entity and regulated exempt public sector superannuation scheme have the same meanings as in Part 25A of the Superannuation Industry (Supervision) Act 1993.
holder, RSA and RSA provider have the same meanings as in the Retirement Savings Account Act 1997.