Document ID: chunk:federal_register_of_legislation:C2019C00215:clause:1_205
Version: federal_register_of_legislation:C2019C00215
Segment Type: clause
Provision Reference: sch 1 cl 205
Character Range: 38548–39073

205  Tax file numbers
An individual who, just before the commencement of this item:
 (a) had quoted his or her tax file number to an FHSA provider in connection with the operation or the possible future operation of the FHSA Act and the Superannuation Acts; and
 (b) holds an FHSA provided by the FHSA provider that is an account;
is treated, from that commencement, as having quoted the individual's TFN to the FHSA provider in connection with the account under Division 4 of Part VA of the Income Tax Assessment Act 1936.