INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART VI
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COLLECTION AND RECOVERY OF TAX
Division 3
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Provisional tax
Subdivision A
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General provisions
SECTION 221YF
221YF
PROVISIONAL TAX NOT TO BE NOTIFIED WHERE TAX ASSESSED
Notwithstanding anything contained in this Division, provisional tax or an instalment of provisional tax shall not be notified to a taxpayer in respect of the income of any year of income where the Commissioner had made an assessment in respect of that income.
View history note
Hide history noteNotwithstanding anything contained in this Division, provisional tax or an instalment of provisional tax shall not be notified to a taxpayer in respect of the income of any year of income where the Commissioner had made an assessment in respect of that income.
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