Income Tax Assessment Act 1997
View history note
Hide history noteThese provisions:
(a) allow the Commissioner to gather sufficient information to determine whether tax is payable by a corporate tax entity under the imputation system; and
(b) provide for the Commissioner to assess the amount of tax that is payable; and
(c) specify when the tax is payable; and
(d) establish systems to support the assessment and collection of the tax.
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