Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

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History

Pt VA inserted by No 97 of 1988.

Division 4 - Quotation of tax file numbers in connection with certain investments  

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SECTION 202DB   QUOTATION OF TAX FILE NUMBERS IN CONNECTION WITH INVESTMENTS  

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202DB(1)    

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A person who is an investor in relation to an investment to which this Part applies may quote the person ' s tax file number to the investment body in connection with the investment.

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S 202DB(1) amended by No 2 of 2015, s 3 and Sch 2 item 106, by omitting " , at any time after the beginning of the phasing-in period for this Division, " after " A person who " , effective 25 February 2015.

202DB(2)    

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Where:

(a) a person holds an investment on behalf of another person; and

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(b) the first-mentioned person does not have a tax file number in his or her capacity of trustee of a trust estate in relation to the investment;

the first-mentioned person may quote his or her tax file number to the investment body in connection with the investment and, for the purposes of this Part, that person is to be taken to have quoted the investor ' s tax file number in connection with the investment.

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History

S 202DB(2) amended by No 2 of 2015, s 3 and Sch 2 item 107, by omitting " , at any time after the beginning of the phasing-in period for this Division, " after " a person " from para (a), effective 25 February 2015.

S 202DB(2) inserted by No 57 of 1990.

S 202DB inserted by No 97 of 1988.

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