23Tax file numbers

#### 23 Tax file numbers 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.