Income Tax Assessment Act 1936
The Commissioner may direct an investment body to retain declarations, or declarations of a particular kind, made under this Division for such time as is specified in the direction.202EH(2) [Direction in writing or Gazette notice]
A direction mentioned in subsection (1) must be given to the investment body in writing or by notice published in the Gazette .202EH(3) [Obligation of investment body]
(a) forward the declaration to the office of a Deputy Commissioner in accordance with the Commissioner's directions; or
(b) give to the Commissioner such information contained in the declaration as the Commissioner specifies.