30AApproved participant’s obligations to investors

#### 30A Approved participant’s obligations to investors (1) This Division sets out an approved participant’s obligations to an investor for an approved rental dwelling in respect of which the approved participant receives an incentive. (2) An approved participant is required to pass on an incentive to an investor if, under a legal obligation, the approved participant or an associated party is required: (a) to pass on to the investor any payment or benefit (including rent) relating to the approved rental dwelling; or (b) to take steps to enable the investor to claim a tax offset to which the investor is entitled under Division 380 of the Income Tax Assessment Act 1997 in relation to the incentive; or (c) to make an election under section 380‑11 or 380‑16 of the Income Tax Assessment Act 1997 in relation to the incentive.