INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 3 - Provisional tax  

Subdivision A - 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.