INCOME TAX ASSESSMENT ACT 1936
A person who is an investor in relation to an investment to which this Part applies may quote the person ' s tax file number to the investment body in connection with the investment.
(a) a person holds an investment on behalf of another person; and
(b) the first-mentioned person does not have a tax file number in his or her capacity of trustee of a trust estate in relation to the investment;
the first-mentioned person may quote his or her tax file number to the investment body in connection with the investment and, for the purposes of this Part, that person is to be taken to have quoted the investor ' s tax file number in connection with the investment.