Commonwealth Consolidated Acts

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997 - SECT 23

Commissioner may use any tax file numbers for purposes of this Act

  (1)   The Commissioner may use for the purposes of this Act a tax file number that has been provided for any other purpose under a law relating to taxation or superannuation.

Commissioner may seek member's authority to give tax file number to superannuation provider

  (2)   If:

  (a)   the Commissioner knows a member's tax file number; and

  (b)   the Commissioner:

  (i)   has amended, or proposes to amend, an assessment of surcharge payable on the member's surchargeable contributions for a financial year; or

  (ii)   has made, or proposes to make, an assessment, under section   15 as it applies because of section   20, of surcharge payable on the member's surchargeable contributions for a financial year;

the Commissioner may:

  (c)   request the member to authorise the Commissioner to inform the superannuation provider who is the holder of the contributions of the member's tax file number; and

  (d)   if the member so authorises the Commissioner, inform the provider accordingly.