Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS

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Division 4B - Quotation of tax file numbers in connection with certain closely held trusts

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SECTION 202DP TRUSTEE MUST REPORT QUOTED TAX FILE NUMBER

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202DP(1)
The trustee must report the beneficiary ' s tax file number to the Commissioner, in the approved form, if:

(a) the beneficiary is presently entitled, for the purposes of Division 6 of Part III , to a share of the income of the trust in respect of a year of income; and

(b) the beneficiary has quoted the beneficiary ' s tax file number to the trustee at any time before the trustee gives the Commissioner the trust ' s return of income for the year; and

(c) the trustee has not reported the beneficiary ' s tax file number to the Commissioner under Division 6D of Part III (about trustee beneficiary non-disclosure tax) in relation to the share of the income of the trust for the year.

202DP(2)
The trustee must give the report to the Commissioner no later than the earlier of the following, or within such further time as the Commissioner allows:

(a) the time the trustee gives the Commissioner the return;

(b) the time the return is required to be given to the Commissioner.

Note:

Refusal or failure to report to the Commissioner as required by this section is an offence under section 8C of the Taxation Administration Act 1953 .

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History

S 202DP substituted by No 58 of 2026, s 3 and Sch 2 item 1, effective 1 July 2026. No 58 of 2026, s 3 and Sch 2 item 5 contain the following transitional provisions:

5 Transitional provisions
(1)
Section 202DP of the Income Tax Assessment Act 1936 , as substituted by this Schedule, applies in relation to a year of income of a trust starting on or after 1 July 2026.

(2)
Section 202DP of the Income Tax Assessment Act 1936 , as in force immediately before the commencement of this Schedule, continues to apply on and after that commencement to a quarter in relation to a trust if the quarter commences in a year of income of the trust starting before 1 July 2026.

(3)
The amendments of section 202DR of the Income Tax Assessment Act 1936 made by this Schedule apply in relation to the giving of a notice to the trustee of a trust on or after the later of:
(a) the commencement of this Schedule; and
(b) the commencement of the first year of income of the trust to start on or after 1 July 2026.

(4)
A notice in effect under section 202DR of the Income Tax Assessment Act 1936 immediately before the commencement of this Schedule continues in effect on and after that commencement.

S 202DP formerly read:

SECTION 202DP TRUSTEE MUST REPORT QUOTED TAX FILE NUMBERS
202DP(1)
The trustee must report the beneficiary's tax file number to the Commissioner, in the approved form, if:

(a) the beneficiary quotes the beneficiary's tax file number to the trustee during a quarter (within the meaning of the Income Tax Assessment Act 1997 ); and

(b) the beneficiary has not quoted the beneficiary's tax file number to the trustee in connection with an investment to which this Part applies; and

(c) the trustee has not reported, and is not required to report, the beneficiary's tax file number to the Commissioner under Division 6D of Part III of this Act (about trustee beneficiary non-disclosure tax).

202DP(2)
The trustee must give the report to the Commissioner within:

(a) one month after the end of the quarter to which it relates; or

(b) within such further time as the Commissioner allows.

202DP(3)
The Commissioner may, by notice in writing given to the trustee, inform the trustee that the period specified in the notice (being a period greater than 3 months) is to be the trustee's reporting period for the purposes of this section. If the Commissioner does so, a reference in this section to a quarter is taken to be a reference to the period specified in the notice.

202DP(4)
For the purposes of this section, disregard subsection 202DR(3).
Note:

Refusal or failure to report to the Commissioner as required by this section is an offence under section 8C of the Taxation Administration Act 1953 .

S 202DP inserted by No 75 of 2010, s 3 and Sch 2 item 1, effective 1 July 2010. No 75 of 2010, s 3 and Sch 2 item 25 contains the following application provisions:

25 Application provision - tax file number reporting
25
Section 202DP of the Income Tax Assessment Act 1936 , as inserted, applies to a quarter in relation to a trust if the quarter commences during an income year of the trust starting on or after 1 July 2010.

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