138RSA provider must inform other RSA provider or trustee of certain superannuation entities of tax file number for certain purposes

#### 138 RSA provider must inform other RSA provider or trustee of certain superannuation entities of tax file number for certain purposes (1) This section applies if: (a) a person is the holder of an RSA provided by an RSA provider; and (b) the holder has quoted (whether as a holder or as a person applying to become a holder) his or her 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. Transfer of amounts in an RSA to another RSA provider or to a superannuation entity or regulated exempt public sector superannuation scheme (2) Subject to subsection (3), if the RSA provider transfers any part of the amount to another RSA or to a superannuation entity or regulated exempt public sector superannuation scheme for the benefit of the holder, the RSA provider must, at the time of the transfer and in the manner approved by APRA, inform the other RSA provider or the trustee of the superannuation entity or regulated exempt public sector superannuation scheme of the holder’s tax file number. Exception (3) Subsection (2) does not apply where an amount is transferred to another RSA or to a superannuation entity or regulated exempt public sector superannuation scheme if, before the transfer, the holder gives the RSA provider a written statement requesting the RSA provider not to inform any other RSA provider or any trustee of the holder’s tax file number. Offence (4) An RSA provider that intentionally or recklessly contravenes subsection (2) commits an offence punishable on conviction by a fine not exceeding 100 penalty units. > Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.