Document ID: chunk:federal_register_of_legislation:C2012C00919:clause:2_27
Version: federal_register_of_legislation:C2012C00919
Segment Type: clause
Provision Reference: sch 2 cl 27
Character Range: 57757–58456

27  Subsection 995‑1(1) (definition of quoted)
Repeal the definition, substitute:
quoted:
 (a) an entity has quoted its *tax file number in connection with a *Part VA investment if the entity is taken, for the purposes of Part VA of the Income Tax Assessment Act 1936, to have quoted its tax file number in connection with the investment; and
 (b) the beneficiary of a trust has quoted the beneficiary's tax file number to the trustee of the trust if:
 (i) Division 4B of Part VA of the Income Tax Assessment Act 1936 applies to the trustee and to the beneficiary; and
 (ii) the beneficiary is taken, for the purposes of that Part, to have quoted the beneficiary's tax file number to the trustee.