Tax Laws Amendment (2010 Measures No. 2) Act 2010 (75 of 2010)
Schedule 2 Extending the TFN withholding arrangements to closely held trusts, including family trusts
Part 2 Amendments contingent on the Tax Laws Amendment (2010 Measures No. 1) Act 2010
Income Tax Assessment Act 1997
26 Subsection 995-1(1) (at the end of the definition of quote)
; (c) quote a tax file number to a trustee: the beneficiary of a trust quotes the beneficiary's tax file number to the trustee of the trust if:
(i) Division 4B of Part VA of the Income Tax Assessment Act 1936 applies to the trustee and to the beneficiary; and
(ii) the beneficiary is taken, for the purposes of that Part, to have quoted the beneficiary's tax file number to the trustee.