Document ID: chunk:federal_register_of_legislation:C2012C00919:clause:2_26
Version: federal_register_of_legislation:C2012C00919
Segment Type: clause
Provision Reference: sch 2 cl 26
Character Range: 57297–57757

26  Subsection 995‑1(1) (at the end of the definition of quote)
Add:
 ; (c) quote a tax file number to a trustee: the beneficiary of a trust quotes 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.