Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 3 VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Insert:

"(1A) If, when the person makes the application mentioned in

paragraph (1)(d), or when the investment body otherwise becomes aware

of the error, the investment body does not have a record of:

(a) the person's tax file number; or

(b) the basis on which the person was taken to have quoted his or

her tax file number to the investment body in connection with the

person's investment;

the investment body may request the person to give the investment body

the tax file number or evidence of the basis on which the person was

taken to have quoted the tax file number.

"(1B) The request must be made within 7 working days (of the

investment body) after it receives the person's application for the

refund or it otherwise becomes aware of the error.".