26Provision of tax file numbers by trustees of regulated exempt public sector superannuation schemes

#### 26 Provision of tax file numbers by trustees of regulated exempt public sector superannuation schemes (1) The approved form for the purposes of subsection 19(5), in relation to information or particulars referred to in subsection 19(4) about a member of a regulated exempt public sector superannuation scheme, may permit the trustee of the scheme to give to the Commissioner the tax file number of: (a) the scheme; and (b) the member (if the member has quoted his or her tax file number to the trustee). (2) The trustee of a regulated exempt public sector superannuation scheme may, in the form approved by a State or Territory authority, give to a State or Territory authority the tax file number of: (a) the scheme; and (b) a member of the scheme (if the member has quoted his or her tax file number to the trustee); in connection with the operation, or possible future operation, of a register of the authority mentioned in item 4 of the table in subsection 18(4).