Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 195.140

Entry on Australian Business Register

  (1)   If a * CCIV sub - fund trust has an * ABN, the * Australian Business Registrar must enter in the * Australian Business Register in relation to the trust a statement that:

  (a)   indicates that the trust is taken to exist for tax purposes because of the application of section   195 - 110 to a * sub - fund of a * CCIV; and

  (b)   sets out the sub - fund's ARFN (within the meaning of the Corporations Act 2001 ).

Note:   ARFN is short for Australian Registered Fund Number.

  (2)   The * Australian Business Registrar must take reasonable steps to ensure that information entered in the * Australian Business Register under this section is accurate. For this purpose, the Registrar may correct or update the information.

Table of Subdivisions

  Guide to Division   197

197 - A   What transfers into a company's share capital account does this Division apply to?

197 - B   Consequence of transfer: franking debit arises

197 - C   Consequence of transfer: tainting of share capital account


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