Commonwealth Numbered Acts

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TAXATION LAWS AMENDMENT ACT (No. 5) 1990 No. 135 of 1990 - SECT 36

Quotation etc. of tax file numbers
36. Section 15H of the Principal Act is amended by omitting subsection (2) and
substituting the following subsection:

"(2) Where a person becomes entitled to receive from a payer:

   (a)  an eligible termination payment; or

   (b)  the first payment of a superannuation pension; or

   (c)  the first payment of an annuity; the person may quote his or her tax
        file number to the payer.". 


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