Document ID: chunk:federal_register_of_legislation:C2025C00014:section:202ddb:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 202DDB (pt 2/2)
Character Range: 1712202–1713910

investors in relation to a primary investment, all the primary investors are taken to have quoted their tax file numbers as mentioned in paragraph (1)(c) if, and only if:
 (a) all of those primary investors are persons who, for the purposes of this Part, are taken, by section 202EE, to have quoted their tax file numbers under this Division in connection with the primary investment; or
 (b) if:
 (i) paragraph (a) does not apply; and
 (ii) all of those primary investors are covered by any or all of the following categories:
 (A) persons who, for the purpose of this Part, are taken, under section 202EE, to have quoted their tax file numbers under this Division in connection with the primary investment;
 (B) persons to whom section 202EB applies;
 (C) entities mentioned in paragraph 202EC(1)(a); and
 (iii) all of the following conditions are satisfied in relation to at least one of those primary investors:
 (A) the primary investor is covered by sub‑subparagraph (ii)(B) or (C);
 (B) the primary investor gives to the secondary investment body the information mentioned in subsection 202EB(1) or 202EC(1) as if the primary investor were the investor in relation to the secondary investment;
 (C) as a result of the giving of that information, the primary investor would be taken, under section 202EB or 202EC, to have quoted his or her tax file number under this Division in connection with the secondary investment; or
 (c) at least one of those primary investors:
 (i) has a tax file number; and
 (ii) has quoted that number under section 202DB to the secondary investment body in connection with the secondary investment as if he or she were the investor in relation to the secondary investment.