INCOME TAX ASSESSMENT REGULATIONS 1997
For paragraph 393-20(2)(b) of the Act, the following information is to be provided by a depositor to an FMD provider:
(a) the depositor ' s name, address, date of birth and telephone number;
(b) the amount of the deposit;
(c) a description of the major commodity or commodities produced in the year of the deposit;
(d) if the depositor is not the owner of the deposit - the owner ' s name, address and date of birth.
Subsection 393-20(2) of the Act requires a depositor to apply to an FMD provider to make a farm management deposit with the FMD provider.
Under paragraph 393-20(2)(b) of the Act, the application form must require the depositor to provide any information required by regulations.
Under paragraph 393-20(2)(a) of the Act, the application form must also permit the depositor to state the owner ' s tax file number in the form.