S 202DDA repealed by
No 143 of 2007
, s 3 and Sch 7 item 15, effective 24 September 2007. S 202DDA formerly read:
SECTION 202DDA QUOTATION OF INVESTMENT BODY REMITTER NUMBER TO BE ALTERNATIVE TO QUOTING TAX FILE NUMBER
202DDA(1)
The regulations may provide for a system for the issue, cancellation, alteration and quotation of investment body remitter numbers.
202DDA(2)
Where:
(a)
either of the following subparagraphs applies:
(i)
both of the following conditions are satisfied:
(A)
a body corporate (in this section called the
'
'
interposed entity
'
'
) is the investor in relation to an investment (in this section called the
'
'
secondary investment
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'
) with an investment body (in this section called the
'
'
secondary investment body
'
'
);
(B)
another person is entitled to receive from the interposed
entity
all or part of the income from the secondary investment;
(ii)
both of the following conditions are satisfied:
(A)
a person is the investor in relation to an investment covered by item 4 in the table in subsection
202D(1)
, being a deposit of money with a solicitor (in this section also called the
'
'
interposed entity
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);
(B)
as a result of carrying out the purpose for which that investment was made, the interposed
entity
is the investor in relation to another investment (in this section also called the
'
'
secondary investment
'
'
) with an investment body (in this section also called the
'
'
secondary investment body
'
'
); and
(b)
the interposed
entity
is taken, under regulations made for the purpose of subsection (1), to have quoted its investment body remitter number to the secondary investment body in connection with the secondary investment;
then, for the purposes of this Part, the interposed
entity
is taken to have quoted its tax file number to the secondary investment body in connection with the secondary investment.
S 202DDA inserted by No 100 of 1991.
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