Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 6D - Provisions relating to certain closely held trusts  

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History

Div 6D inserted by No 70 of 1999.

Subdivision D - Payment etc. of trustee beneficiary non-disclosure tax  

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History

Subdiv D heading substituted by No 143 of 2007 , s 3 and Sch 4 item 24, applicable to the first income year starting on or after 24 September 2007 and later income years. The heading formerly read:

Subdivision D - Payment etc. of ultimate beneficiary non-disclosure tax

Subdiv D inserted by No 70 of 1999.

SECTION 102URA   REQUEST FOR NOTICE OF LIABILITY  

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102URA(1)   [ Trustee beneficiary non-disclosure tax]  

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A person or persons may make a written request to the Commissioner to be given a notice under subsection 102UR(1) in respect of specified circumstances in which trustee beneficiary non-disclosure tax may be payable.

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S 102URA(1) amended by No 143 of 2007 , s 3 and Sch 4 item 34, by substituting " trustee " for " ultimate " , applicable to the first income year starting on or after 24 September 2007 and later income years.

102URA(2)   Compliance with request.  

The Commissioner must, subject to subsection (3) of this section, comply with the request.

102URA(3)   Further information.  

If the Commissioner considers that the notice cannot be given unless the person or persons give the Commissioner further information, the Commissioner must request the person or persons to give the Commissioner the information.

102URA(4)   Failure to give information.  

If the person or persons do not give the information, the Commissioner is not required to comply with the request to give the notice.

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S 102URA inserted by No 43 of 2000.

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