INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 6A - Deductions from certain repayments of farm management deposits  

Note:

In addition to the obligations imposed on financial institutions in relation to farm management deposits under this Division, they are required to report information about such deposits to the Department of Primary Industries and Energy under section 264AA .

SECTION 221ZXF   GUIDELINES RELATING TO DECISIONS ABOUT FINANCIAL DIFFICULTY  

221ZXF(1)   Minister to formulate guidelines.  

The Minister for Primary Industries and Energy must, as soon as practicable after the commencement of this section, formulate written guidelines setting out matters to be taken into account by the Secretary in making decisions under paragraph 221ZXE(4)(a) .

221ZXF(2)   Disallowable instruments.  

The guidelines are disallowable instruments for the purposes of section 46A of the Acts Interpretation Act 1901 .