Income Tax Assessment Act 1936
A person quotes a tax file number to an investment body by informing the body of the number in a manner approved by the Commissioner.
202DC(2)
The investment body may be so informed by the person or by another person acting for that person.
202DC(3)
If a person becomes an investor as a result of a transaction carried out through a securities dealer, the person shall be taken to have quoted the person ' s tax file number to the investment body concerned if the dealer is informed of the number.
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