INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART IIIAA
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FRANKING OF DIVIDENDS
Division 7B
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Tainted share capital accounts
Subdivision D
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Payment etc. of untainting tax
SECTION 160ARDZD
EVIDENTIARY EFFECT OF NOTICE OF LIABILITY
160ARDZD(1)
[Evidence]
(a) a notice given under section 160ARDZC ; or
(b) a document that is signed by the Commissioner and appears to be a copy of such a notice;
(c) the notice was duly given; and
(d) the amount of untainting tax specified in the notice became due and payable by the company to which it was given on the day specified. 160ARDZD(2) [Pt IVC proceedings]
View history note
Hide history note(a) a notice given under section 160ARDZC ; or
(b) a document that is signed by the Commissioner and appears to be a copy of such a notice;
is conclusive evidence that:
(c) the notice was duly given; and
(d) the amount of untainting tax specified in the notice became due and payable by the company to which it was given on the day specified. 160ARDZD(2) [Pt IVC proceedings]
Subsection (1) does not apply in proceedings under Part IVC of the Taxation Administration Act 1953 on a review or appeal relating to the review.
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