Document ID: chunk:federal_register_of_legislation:C2025C00014:section:202dha
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 202DHA
Character Range: 1719142–1719847

202DHA  Tax file number quoted for Division 3 purposes taken to have been quoted for superannuation purposes
  If:
 (a) a person has on or after 1 July 2007 made a TFN declaration in relation to a payer; and
 (b) the person is a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme or is an RSA holder; and
 (c) the payer makes a contribution to the person's eligible superannuation entity or regulated exempt public sector superannuation scheme or RSA for the benefit of the person;
the person is taken to have authorised the payer to inform the trustee of the superannuation entity or scheme or the RSA provider of the person's tax file number.