Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 4 - Quotation of tax file numbers in connection with certain investments  

SECTION 202DC   METHOD OF QUOTING TAX FILE NUMBER  

202DC(1)  
A person quotes a tax file number to an investment body by informing the body of the number in a manner approved by the Commissioner.

202DC(2)  
The investment body may be so informed by the person or by another person acting for that person.

202DC(3)  

If a person becomes an investor as a result of a transaction carried out through a securities dealer, the person shall be taken to have quoted the person ' s tax file number to the investment body concerned if the dealer is informed of the number.