INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VA - TAX FILE NUMBERS  

Division 4A - Quotation of tax file numbers in connection with farm management deposits  

SECTION 202DM   EFFECT OF INCORRECT QUOTATION OF TAX FILE NUMBER  

202DM(2)   Owner taken to have notified financial institution.  

If a notice is given under subsection (1), then, for the purposes of section 221ZXB , the owner's correct tax file number is taken as having always been quoted in connection with the deposit.