Income Tax (Transitional Provisions) Act 1997

Pt 2-20 inserted by No 80 of 2006 , s 3 and Sch 6 item 8, effective 30 June 2006.

Div 67 repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019.

Div 67 inserted by No 88 of 2013, s 3 and Sch 5 item 10, effective 29 June 2013.

Subdiv 67-L repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019.

Subdiv 67-L inserted by No 88 of 2013, s 3 and Sch 5 item 10, effective 29 June 2013.

S 67-105 repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019. S 67-105 formerly read:

SECTION 67-105 Deemed notices  
67-105(1)
This section applies if:

(a) an entity is a self-assessment entity for the 2012-13 income year; and

(b) the entity lodges its income tax return for the 2012-13 income year at a particular time; and

(c) just before that time, the Commissioner has not already given the entity a notice under section 67-100.

67-105(2)
The Commissioner is taken:

(a) to have ascertained, in accordance with what the entity specified in the return:

(i) an amount as being the total of the entity ' s tax offset refunds for the income year; or

(ii) that the entity can get no such refunds for the income year; and

(b) to have given the entity a notice to that effect under section 67-100 on the day on which the entity lodges the return.

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History

S 67-105 inserted by No 88 of 2013, s 3 and Sch 5 item 10, effective 29 June 2013.