INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 12 - Records, information and tax agents  

SECTION 160ASD  

160ASD   POWER OF COMMISSIONER TO OBTAIN INFORMATION  
Section 264 applies for the purposes of this Part as if the reference in paragraph (1)(b) of that section to a person's income or assessment were a reference to a matter relevant to the administration or operation of this Part.