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INCOME TAX ASSESSMENT ACT 1936 - SECT 202DL Quotation of tax file number

INCOME TAX ASSESSMENT ACT 1936 - SECT 202DL

Quotation of tax file number

    A depositor of a farm management deposit quotes the owner's tax file number to the FMD provider in connection with the deposit by:

  (a)   stating the number in the form mentioned in subsection   393 - 20(2) of the Income Tax Assessment Act 1997 in relation to the deposit; or

  (b)   informing the FMD provider of the number in any other manner approved by the Commissioner in connection with the deposit.

Note:   If a farm management deposit was made by a trustee on behalf of a beneficiary who was under a legal disability when the deposit was made, and the beneficiary is no longer under a legal disability, this Division   applies as if the beneficiary had made the deposit: see section   393 - 28 of the Income Tax Assessment Act 1997 .

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