Commonwealth Consolidated Acts

RETIREMENT SAVINGS ACCOUNTS ACT 1997 - SECT 140

    If:

  (a)   an employee is a holder, or is applying to become a holder, of an RSA; and

  (b)   the employer informs the RSA provider of the employee's tax file number in accordance with section   132 or 133;

the employee is:

  (c)   taken to have quoted the tax file number to the RSA provider in connection with the operation or the possible future operation of this Act and the other Superannuation Acts; and

  (d)   taken to have quoted the tax file number at the time when the employer informs the RSA provider.