Securitisation trust reporting: mandatory electronic filing and investor statements ensure head-wise disclosure and accountant verification. Rule 12CC requires securitisation trusts to file a statement of income distributed to the tax commissioner and to investors by specified dates. Filings to the tax office must be made electronically in Form 64E, verified by an accountant and submitted under digital signature; investors must receive Form 64F verified by the distributor. The forms require trust identification, registration and audited accounts, a head-wise income breakdown, investor-wise allocation of distributed or deemed credited amounts, and attachments of registration certificates and audited financials. The Systems office will prescribe filing procedures and security policies.
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Provisions expressly mentioned in the judgment/order text.
Securitisation trust reporting: mandatory electronic filing and investor statements ensure head-wise disclosure and accountant verification.
Rule 12CC requires securitisation trusts to file a statement of income distributed to the tax commissioner and to investors by specified dates. Filings to the tax office must be made electronically in Form 64E, verified by an accountant and submitted under digital signature; investors must receive Form 64F verified by the distributor. The forms require trust identification, registration and audited accounts, a head-wise income breakdown, investor-wise allocation of distributed or deemed credited amounts, and attachments of registration certificates and audited financials. The Systems office will prescribe filing procedures and security policies.
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