Document ID: chunk:federal_register_of_legislation:C2007A00009:clause:1_202dha
Version: federal_register_of_legislation:C2007A00009
Segment Type: clause
Provision Reference: sch 1 cl 202DHA
Character Range: 264554–265238

202DHA  Tax file number quoted for Division 3 purposes taken to have been quoted for superannuation purposes

  If:
 (a) a person has 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; and
 (c) the payer makes a contribution to the person's eligible superannuation entity or regulated exempt public sector superannuation scheme 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 of the person's tax file number.

Superannuation Industry (Supervision) Act 1993