Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 11   Other minor changes

Income Tax Assessment Act 1997

152   Subsection 995-1(1) (definition of quote )

Repeal the definition, substitute:

quote :

(a) quote an entity's *ABN means quote in a form and manner approved by the Commissioner;

(b) quote a *tax file number in connection with a *Part VA investment: you quote your tax file number in connection with the investment if you are taken, for the purposes of Part VA of the Income Tax Assessment Act 1936, to have quoted the number in connection with the investment.