INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS
CCH Note:
Below is material substituted or repealed as inoperative in Sch 2F by No 101 of 2006.
SECTION 271-85 RECOVERY OF TAX
271-85(1)
Any unpaid family trust distribution tax may be sued for and recovered in a court of competent jurisdiction by the Commissioner suing in his or her official name.
Application
271-85(2)
Subsection (1) does not apply in relation to any family trust distribution tax or additional tax that becomes due and payable on or after 1 July 2000.
Note:
For provisions about collection and recovery of family trust distribution tax, additional tax and other amounts on or after 1 July 2000, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .
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