Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 202DE

Securities dealer to inform the investment body of tax file number

                   Where:

                     (a)  after the beginning of the phasing‑in period for this Division, a person becomes an investor as a result of a transaction carried out through a securities dealer; and

                     (b)  the person informs the dealer of the person's tax file number;

the dealer shall inform the investment body concerned of the person's tax file number.


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