Income Tax Assessment Act 1936

Pt VA inserted by No 97 of 1988.

S 202EH(1) amended by No 64 of 2020, s 3 and Sch 3 item 224, by substituting " The Commissioner may, by legislative instrument, direct " for " (1) The Commissioner may direct " , effective 1 October 2020. For transitional provisions, see note under s 130 .

S 202EH(2) repealed by No 64 of 2020, s 3 and Sch 3 item 225, effective 1 October 2020. For transitional provisions, see note under s 130 . S 202EH(2) formerly read:

202EH(2)
A direction mentioned in subsection (1) must be given to the investment body in writing or by notice published in the Gazette .

S 202EH(3) repealed by No 64 of 2020, s 3 and Sch 3 item 225, effective 1 October 2020. For transitional provisions, see note under s 130 . S 202EH(3) formerly read:

202EH(3)
An investment body that is retaining a declaration in accordance with such a direction must, if required to do so by the Commissioner:

(a) forward the declaration to the office of a Deputy Commissioner in accordance with the Commissioner's directions; or

(b) give to the Commissioner such information contained in the declaration as the Commissioner specifies.

S 202EH substituted by No 57 of 1990.

Former s 202EH inserted by No 97 of 1988.