Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 1 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 3 DIVIDEND IMPUTATION
54 Section 160ARK
Add at the end:
"(3) If a company has not lodged a return in relation to a deficit deferral amount within the time specified in section 160AREA, the Commissioner may make an assessment of deficit deferral tax payable by the company in relation to the deficit deferral amount.".
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