Section 202DHA — Income Tax Assessment Act 1936: 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.