Income Tax Assessment Act 1997

[ CCH Note: S 195-140(1) will be amended by No 8 of 2022, s 3 and Sch 5 items 15 and 16, by substituting " the *Registrar must make a record of " for " the *Australian Business Registrar must enter in the *Australian Business Register in relation to the trust " and para (b), effective 1 January 2025 or a single day to be fixed by Proclamation. For application provision, see note under s 195-140(2) . Para (b) will read:

(b) sets out:

(i) the sub-fund ' s ARFN (within the meaning of the Corporations Act 2001 ); and

(ii) the name of the *corporate director of the CCIV; and

(iii) the number of the corporate director ' s Australian financial services licence (within the meaning of that Act).

[ CCH Note: S 195-140(2) will be substituted by No 8 of 2022, s 3 and Sch 5 item 17, effective 1 January 2025 or a single day to be fixed by Proclamation. S 195-140(2) will read:

195-140(2)
The *Registrar must take reasonable steps to ensure that a statement recorded under subsection (1) is accurate. For this purpose, the Registrar may correct or update the record of the statement.

No 8 of 2022, s 3 and Sch 5 item 19 contains the following application provision:

19 Application of amendments  
19
The amendments made by this Part apply to a CCIV sub-fund trust that has an ABN, even if the trust began to have an ABN before the commencement of this Part.