Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

TAXATION LAWS AMENDMENT ACT (No. 2) 1990No. 57, 1990 - SECT 49

49. Section 202DD of the Principal Act is repealed and the following section
is substituted: Investor excused from quoting tax file number in certain
circumstances

"202DD. Where:

   (a)  at a particular time a person becomes an investor in relation to an
        investment to which this Part applies by virtue of acquiring shares in
        a public company; and

   (b)  at that time, the person has quoted, or is taken to have quoted, a tax
        file number in connection with an existing investment consisting of a
        shareholding in that company; and

   (c)  the company has not, since the quotation of the number in connection
        with the existing investment, informed the person that the company has
        lost the person's tax file number; the person is to be taken to have
        quoted a tax file number in connection with the first-mentioned
        investment.". 


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback