Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
If an entity is an *investment body in relation to a *Part VA investment for which either of the following occurs during a *quarter:
(a) an *investor ' s *tax file number is *quoted in connection with the investment;
(b) an investor ' s *ABN is quoted in connection with the investment;
the entity must give to the Commissioner a report on all Part VA investments, in relation to which the entity is an investment body, for which either of those events occurs during the quarter.393-5(2)
The report must be in the *approved form. 393-5(3)
The report must be given to the Commissioner no later than 28 days after the end of the *quarter.
Section 388-55 allows the Commissioner to defer the time for giving an approved form.393-5(4)
Subsection (1) does not apply to an *investment body in relation to a *quarter for which the investment body has complied with an *arrangement in force between the investment body and the Commissioner relating to the reporting of *tax file numbers and *ABNs.