Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Each person who is an investment body in relation to any investments mentioned in section 202D of the Act in connection with which an investor's tax file number is quoted under Part VA of the Act, or ABN is quoted under section 12‑155 of Schedule 1 to the Taxation Administration Act 1953 , during a particular reporting period shall give to the Commissioner in a form approved by the Commissioner a written report of all such investments.
(2) Subregulation (1) does not apply to an investment body in relation to a reporting period in respect of which:
(a) there is in force an agreement between the investment body and the Commonwealth relating to the reporting of tax file numbers or ABNs; and
(b) the investment body has complied with the provisions of the agreement.
(3) Subregulation (1) does not apply to a reporting period that ended before the beginning of the phasing‑in period.
(4) The report shall be given to the Commissioner within one month after the end of the reporting period to which it relates, or within such further time as the Commissioner, by written notice given to the investment body, allows.
(5) The report shall state, in relation to each investment referred to in subregulation (1):
(a) the investor's full name and address;
(b) the investor's tax file number or ABN; and
(c) the investment reference number (if any) in relation to the investment.
(6) In this regulation, reporting period means:
(a) a quarter; or
(b) in respect of an investment body to which a notice has been given under subregulation (7), the period specified in the notice.
(7) The Commissioner may, by notice in writing given to an investment body, inform the body that, for the purposes of this regulation, the period specified in the notice (being a period greater than 3 months) is to be the reporting period in respect of the body.