CTHIn ForceAct
Taxation Administration Act 1953
12‑160 Investment body unaware that exem12‑160 Investment body unaware that exemption from quoting TFN has stopped applying
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#### 12‑160 Investment body unaware that exemption from quoting TFN has stopped applying
Section 12‑140 or 12‑145 does not require an amount to be withheld if:
(a) a provision of Division 5 of Part VA of the Income Tax Assessment Act 1936 has applied to the other entity in relation to the investment, but no longer applies when the payment is made; and
(b) when the payment is made, the \*investment body has not been informed of anything that resulted in the provision no longer applying.
> Note: Division 5 of Part VA of that Act provides, in certain cases, that even though an entity has not quoted its tax file number it is taken to have done so.