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.


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