Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 202DC

Method of quoting tax file number

  (1)   A person quotes a tax file number to an investment body by informing the body of the number in a manner approved by the Commissioner.

  (2)   The investment body may be so informed by the person or by another person acting for that person.

  (3)   If a person becomes an investor as a result of a transaction carried out through a securities dealer, the person shall be taken to have quoted the person's tax file number to the investment body concerned if the dealer is informed of the number.


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