TRUST RECOUPMENT TAX ASSESSMENT ACT 1985 (ARCHIVE)
SECTION 4 (ARCHIVE)
APPLICATION OF TAX LEGISLATION
4(6)
[Section 209 of Assessment Act and Sch 1, sec 255-5(2) of Administration Act]
(a) the notice of assessment in respect of that tax was served on the person; or
(b) the Commissioner has served on the person a notice in writing to the effect that it is intended to commence proceedings for recovery of that tax and a period of 30 days has expired after the date of service of the notice.
CCH Note:
Below is material repealed as inoperative in s 4 by No 101 of 2006.
Proceedings shall not be instituted against a person under subsection 255-5(2) in Schedule 1 to the Taxation Administration Act 1953, for the recovery of any trust recoupment tax, or penalty tax, payable on a secondary taxable amount unless:
(a) the notice of assessment in respect of that tax was served on the person; or
(b) the Commissioner has served on the person a notice in writing to the effect that it is intended to commence proceedings for recovery of that tax and a period of 30 days has expired after the date of service of the notice.
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