Income Tax (Transitional Provisions) Act 1997

Pt 2-20 inserted by No 80 of 2006 , s 3 and Sch 6 item 8, effective 30 June 2006.

Div 67 repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019.

Div 67 inserted by No 88 of 2013, s 3 and Sch 5 item 10, effective 29 June 2013.

Subdiv 67-L repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019.

Subdiv 67-L inserted by No 88 of 2013, s 3 and Sch 5 item 10, effective 29 June 2013.

S 67-110 repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019. S 67-110 formerly read:

SECTION 67-110 Requests for notices  
67-110(1)
You may request the Commissioner in the approved form to give you a notice under this Subdivision.

67-110(2)
The Commissioner must comply with the request if:

(a) the Commissioner has not already given you a notice under this Subdivision; and

(b) you make the request on or after:

(i) the day you lodge your income tax return for the income year; or

(ii) if you were not required to lodge an income tax return for the income year - the day after the end of the income year; and

(c) you make the request before the end of:

(i) if the Commissioner has given or gives you a notice of assessment for the income year - the period within which you may object against the assessment under paragraph 14ZW(1)(aa) of the Taxation Administration Act 1953 ; or

(ii) otherwise - 2 years after the end of the income year; or

(iii) in any case - such further period as the Commissioner allows.

67-110(3)
The Commissioner is treated, for the purposes of section 67-135, as having given you, on the 60th day after you make the request, a notice specifying that the Commissioner has ascertained that you can get no tax offset refunds for the income year, if the Commissioner has not complied with the request by that 60th day.

S 67-110 inserted by No 88 of 2013, s 3 and Sch 5 item 10, effective 29 June 2013.