Document ID: chunk:federal_register_of_legislation:C2025C00014:section:202dl
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 202DL
Character Range: 1722030–1722793

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.