Income Tax Regulations 1936 (Repealed)
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Hide history notePt 6 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 19, effective 1 July 2015.
Pt 6, formerly Pt VA, renumbered by SR No 192 of 1990. Part inserted by Act No 97 of 1988.
(Repealed by SLI No 39 of 2015)
Reg 55 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 19, effective 1 July 2015. Reg 55 formerly read:
Reg 55(1) amended by SR No 72 of 2000. Reg 55(1) amended by SR No 240 of 1991. Reg 55(2)(a) amended by SR No 72 of 2000. Reg 55(5)(b) amended by SR No 72 of 2000.
REGULATION 55 FILE NUMBER REPORTS
55(1)
Each person who is an investment body in relation to any investments mentioned in section
202D
of the Act in connection with which an investor's tax file number is quoted under Part
VA
of the Act, or ABN is quoted under section
12-155
of Schedule
1
to the
Taxation Administration Act 1953
, during a particular reporting period shall give to the Commissioner in a form approved by the Commissioner a written report of all such investments.
55(2)
Subregulation (1) does not apply to an investment body in relation to a reporting period in respect of which:
(a)
there is in force an agreement between the investment body and the Commonwealth relating to the reporting of tax file numbers or ABNs; and
(b)
the investment body has complied with the provisions of the agreement.
55(3)
Subregulation (1) does not apply to a reporting period that ended before the beginning of the phasing-in period.
55(4)
The report shall be given to the Commissioner within one month after the end of the reporting period to which it relates, or within such further time as the Commissioner, by written notice given to the investment body, allows.
55(5)
The report shall state, in relation to each investment referred to in subregulation (1):
(a)
the investor's full name and address;
(b)
the investor's tax file number or ABN; and
(c)
the investment reference number (if any) in relation to the investment.
55(6)
In this regulation,
"
reporting period
"
means:
(a)
a quarter; or
(b)
in respect of an investment body to which a notice has been given under subregulation (7), the period specified in the notice.
55(7)
The Commissioner may, by notice in writing given to an investment body, inform the body that, for the purposes of this regulation, the period specified in the notice (being a period greater than 3 months) is to be the reporting period in respect of the body.
Reg 55, formerly reg 43B, and subreg (2), (3), (4), (5), (6) and (7), formerly subreg (1A), (2), (3), (4), (5) and (6), renumbered by SR No 192 of 1990.
[Note: The following history notes for the pre-1 July 1990 amendments to this Regulation reflect its former numbering.]
Reg 43B(1A) inserted by SR No 151 of 1990.
Reg 43B inserted by Act No 97 of 1988.
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