Commonwealth Numbered Acts

SMALL SUPERANNUATION ACCOUNTS ACT 1995 No. 52, 1995 - SECT 79

79.(1) An individual may quote his or her tax file number to the Commissioner
of Taxation in connection with the operation, or the possibility of the future
operation, of this Act in relation to the individual. Note: This means that an
individual's tax file number may be quoted before or after an account is
opened in the name of the individual.

(2) The tax file number may be quoted:

   (a)  in response to a request made by the Commissioner of Taxation; or

   (b)  on the individual's own initiative.