INCOME TAX ASSESSMENT ACT 1936

PART VA - TAX FILE NUMBERS  

Division 5 - Exemptions  

SECTION 202EH   DECLARATIONS UNDER THIS DIVISION TO BE RETAINED IN CERTAIN CIRCUMSTANCES  

202EH(1)   [Direction by Commissioner]  

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]  

An investment body that is retaining a declaration in accordance with such a direction must, if required to do so by the Commissioner:


(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.


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