INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VII - PENALTY TAX  

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SECTION 228  

228   RETURN TO BE INCORPORATED IN OBJECTION FOR CERTAIN PURPOSES  
Where:

(a) arising out of the consideration of an objection, the Commissioner has calculated the tax that is assessable to a taxpayer in relation to a year of income; and

(b) the taxpayer furnished a return for the year of income,

then, for the purposes of the application of paragraphs 224(1)(d), (e) and (f) and 225(1)(c) to a calculation of the kind referred to in paragraph (a) of this section:

(c) subject to paragraph (d), the return shall be taken to be incorporated in, and read as one with, the objection; and

(d) if the return is inconsistent with the objection, the objection shall, to the extent of the inconsistency, prevail over the return.