14‑160 Employer may give individual tax 14‑160 Employer may give individual tax file numbers to provider

#### 14‑160 Employer may give individual tax file numbers to provider (1) The individual is taken to have authorised a \*subsidiary (the employer) of the provider to inform the provider of the individual’s \*tax file number if: (a) the individual has made a \*TFN declaration in relation to the employer; and (b) some or all of the \*ESS interests mentioned in paragraph 14‑155(1)(a) were provided to the individual in relation to the individual’s employment by the employer. (2) If the employer does so, the individual is taken, for the purposes of this Subdivision and Division 392 (Employee share scheme reporting), to have quoted his or her \*tax file number to the provider.