Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS  

Division 195 - Special types of company  

Subdivision 195-C - Corporate collective investment vehicles  

Operative provisions

SECTION 195-140   Entry on Australian Business Register  

195-140(1)    
If a * CCIV sub-fund trust has an * ABN, the * Australian Business Registrar must enter in the * Australian Business Register in relation to the trust a statement that:

(a)    indicates that the trust is taken to exist for tax purposes because of the application of section 195-110 to a * sub-fund of a * CCIV; and

(b)    sets out the sub-fund ' s ARFN (within the meaning of the Corporations Act 2001 ).

Note:

ARFN is short for Australian Registered Fund Number.

195-140(2)    
The * Australian Business Registrar must take reasonable steps to ensure that information entered in the * Australian Business Register under this section is accurate. For this purpose, the Registrar may correct or update the information.