INCOME TAX ASSESSMENT ACT 1936

PART VA - TAX FILE NUMBERS  

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

SECTION 202DD   202DD   INVESTOR EXCUSED FROM QUOTING TAX FILE NUMBER IN CERTAIN CIRCUMSTANCES  


Where:


(a) at a particular time a person becomes an investor in relation to an investment to which this Part applies by virtue of acquiring shares in a public company; and


(b) at that time, the person has quoted, or is taken to have quoted, a tax file number in connection with an existing investment consisting of a shareholding in that company; and


(c) the company has not, since the quotation of the number in connection with the existing investment, informed the person that the company has lost the person's tax file number;

the person is to be taken to have quoted a tax file number in connection with the first-mentioned investment.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.