Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p11
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 11/17)
Character Range: 1784914–1787738

Division, the provider must:
 (a) tell the individual or the Commissioner, as applicable, of the change in the *approved form; or
 (b) give the omitted information to the individual or the Commissioner, as applicable, in the approved form.
 (2) Information required by subsection (1) must be given no later than 30 days after the provider becomes aware of the change or omission.
Note 1: Section 388‑55 allows the Commissioner to defer the time for giving an approved form.
Note 2: Section 286‑75 provides an administrative penalty for breach of this section.

Subdivision 392‑B—Miscellaneous

Table of sections
392‑15 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997

392‑15  Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997
  The following provisions of the Income Tax Assessment Act 1997 have effect for the purposes of this Division in the same way as they have for the purposes of Division 83A of that Act:
 (a) section 83A‑130 (about takeovers and restructures);
 (b) section 83A‑305 (about associates);
 (c) section 83A‑315 (about market values and discounts);
 (d) section 83A‑320 (about trusts);
 (e) section 83A‑325 (about relationships similar to employment);
 (f) section 83A‑335 (about stapled securities);
 (g) section 83A‑340 (about indeterminate rights).

Division 393—Reports by investment bodies

Guide to Division 393

393‑1  What this Division is about
      An investment body must give to the Commissioner quarterly reports about the quoting of investors' tax file numbers and ABNs, and annual reports on Part VA investments.

Table of sections
393‑5 Reports about quoting tax file numbers and ABNs
393‑10 Annual investment income reports
393‑15 Errors in reports

393‑5  Reports about quoting tax file numbers and ABNs
 (1) If an entity is an *investment body in relation to a *Part VA investment for which either of the following occurs during a *quarter:
 (a) an *investor's *tax file number is *quoted in connection with the investment;
 (b) an investor's *ABN is quoted in connection with the investment;
the entity must give to the Commissioner a report on all Part VA investments, in relation to which the entity is an investment body, for which either of those events occurs during the quarter.
 (2) The report must be in the *approved form.
 (3) The report must be given to the Commissioner no later than 28 days after the end of the *quarter.
Note: Section 388‑55 allows the Commissioner to defer the time for giving an approved form.
 (4) Subsection (1) does not apply to an *investment body in relation to a *quarter for which the investment body has complied with an *arrangement in force between the investment body and the Commissioner relating to the reporting of *tax file numbers and *ABNs.

393‑10  Annual