Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 2 - Income  

Subdivision D - Dividends  

SECTION 45D   DETERMINATIONS UNDER SECTIONS 45A, 45B AND 45C  

Notice by Commissioner of determination

45D(1)    

If the Commissioner makes a determination under section 45A , 45B or 45C , the Commissioner must give a copy of the determination to the company concerned (which, in the case of a demerger benefit referred to in section 45B , is the head entity of the demerger group).

Notice by company of determination

45D(1A)    

That company must, in the case of a determination under section 45A or 45B , give a copy of the notice to:

(a)    the advantaged shareholder referred to in section 45A ; or

(b)    the relevant taxpayer referred to in section 45B .

Publication of determination in relation to listed public company

45D(2)    

If the Commissioner makes a determination under section 45A , in respect of a dividend paid by a listed public company, the Commissioner is taken to have served notice in writing of the determination on the advantaged shareholder if the Commissioner causes the notice to be published in a manner that results in the notice being accessible to the public and reasonably prominent. The notice is taken to have been served on the day on which the publication takes place.

Evidence of determination

45D(3)    
The production of:

(a)    a notice of a determination; or

(b)    a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a determination;

is conclusive evidence of:

(c)    the due making of the determination; and

(d)    except in proceedings under Part IVC of the Taxation Administration Act 1953 on an appeal or review relating to the determination, that the determination is correct.

Objections

45D(4)    
If a taxpayer to whom a determination relates is dissatisfied with the determination, the taxpayer may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .