Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

Division 393 - Reports by investment bodies  

SECTION 393-5   REPORTS ABOUT QUOTING TAX FILE NUMBERS AND ABNs  

393-5(1)    
If an entity is an * investment body in relation to a * Part VA investment for which either of the following occurs during a * quarter:

(a) an * investor ' s * tax file number is * quoted in connection with the investment;

(b) an investor ' s * ABN is quoted in connection with the investment;

the entity must give to the Commissioner a report on all Part VA investments, in relation to which the entity is an investment body, for which either of those events occurs during the quarter.

393-5(2)    
The report must be in the * approved form.

393-5(3)    
The report must be given to the Commissioner no later than 28 days after the end of the * quarter.

Note:

Section 388-55 allows the Commissioner to defer the time for giving an approved form.

393-5(4)    
Subsection (1) does not apply to an * investment body in relation to a * quarter for which the investment body has complied with an * arrangement in force between the investment body and the Commissioner relating to the reporting of * tax file numbers and * ABNs.