Document ID: chunk:federal_register_of_legislation:C2004A04745:body:0:p17
Version: federal_register_of_legislation:C2004A04745
Segment Type: other
Provision Reference: 
Character Range: 41415–44254

expenditure of a capital nature incurred by the State Bank of South Australia, or the designated subsidiary, as the case may be, under the contract in respect of the proposed acquisition of the property had been incurred instead by Bank of South Australia Limited.

Division 4—Transfer of tax file number information

Subdivision A—Transfers to Bank of South Australia Limited

When Subdivision applies

  40. This Subdivision applies if:

  (a) an account or deposit with:

        (i) the State Bank of South Australia; or

        (ii) a designated subsidiary of the State Bank of South Australia;

     is transferred, or is proposed to be transferred, to Bank of South Australia Limited under a transfer provision; and

    (b) the account or deposit is an investment to which Part VA of the Income Tax Assessment Act 1936 applies; and

    (c) immediately before the transfer or proposed transfer, the investor's tax file number is or will be taken, for the purposes of Part VA of the Income Tax Assessment Act 1936, to have been quoted to the State Bank of South Australia or the designated subsidiary, as the case requires, in connection with the investment.

Eligible tax file number information

41. For the purposes of this Division, information is eligible tax file number information in relation to an investment if the information is:

    (a) if the investor actually quoted the investor's tax file number to the State Bank of South Australia or the designated subsidiary, as the case requires:

        (i) the investor's tax file number; and

        (ii) information connecting that number with the investor; or

    (b) if the investor is taken to have quoted the investor's tax file number to the State Bank of South Australia or the designated subsidiary, as the case requires, because of section 202DDA of the Income Tax Assessment Act 1936:

        (i) the investment body remitter number of the interposed entity concerned; and

        (ii) information connecting that number with the interposed entity concerned; or

    (c) if the investor is taken to have quoted the investor's tax file number to the State Bank of South Australia or the designated subsidiary, as the case requires, because of section 202DDB of the Income Tax Assessment Act 1936:

        (i) the tax file number of the primary investor concerned; and

        (ii) information connecting that number with the primary investor concerned; or

    (d) if the investor is taken to have quoted the investor's tax file number to the State Bank of South Australia or the designated subsidiary, as the case requires, because of section 202EB of the Income Tax Assessment Act 1936—information given by the investor as mentioned in subsection 202EB(1) of that Act; or

    (e) if the investor is taken to have quoted the investor's tax file number to