Section 202DD — Income Tax Assessment Act 1936: Investor excused from quoting tax file number in certain circumstances

Where: (a) at a particular time a person becomes an investor in relation to an investment to which this Part applies by virtue of acquiring shares in a public company; and (b) at that time, the person has quoted, or is taken to have quoted, a tax file number in connection with an existing investment consisting of a shareholding in that company; and (c) the company has not, since the quotation of the number in connection with the existing investment, informed the person that the company has lost the person’s tax file number; the person is to be taken to have quoted a tax file number in connection with the first-mentioned investment.