Statute
Section 202DC — Income Tax Assessment Act 1936: Method of quoting tax file number
Text of the provision Official document
(1) 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. (2) The investment body may be so informed by the person or by another person acting for that person. (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.
Official source: Federal Register of Legislation
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