Income Tax Assessment Act 1936
View history note
Hide history noteA person or persons may make a written request to the Commissioner to be given a notice under subsection 271-90 (1) or (2) in respect of specified circumstances in which family trust distribution tax may be payable.
Compliance with request for subsection 271-90 (1) notice
271-95(2)
In the case of a notice under subsection 271-90 (1), the Commissioner must, subject to subsection (4) of this section, comply with the request if it is lodged with the Commissioner before the end of the 21 days mentioned in subsection 271-75 (1) or (2), or before the end of such later day as the Commissioner allows.
Compliance with request for subsection 271-90(2) notice
271-95(3)
In the case of a notice under subsection 271-90 (2), the Commissioner must, subject to subsection (4) of this section, comply with the request regardless of when it is lodged.
Further information
271-95(4)
If the Commissioner considers that the notice cannot be given unless the person making the request gives the Commissioner further information about the circumstances in which the family trust distribution tax may be payable, the Commissioner must request the person to give the Commissioner the information.
Failure to give information
271-95(5)
If the person does not give the information, the Commissioner is not required to comply with the request to give the notice.
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