Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

 View history note

 Hide history note

History

Part 3-6 inserted by No 48 of 2002.

Division 201 - Object and application of Part 3-6  

View history reference

 View history note

 Hide history note

History

Div 201 inserted by No 48 of 2002.

SECTION 201-1  

201-1   Estimated debits  

View history reference

Former Part IIIAA of the Income Tax Assessment Act 1936 does not apply to any of the following acts if it is done on or after 1 July 2002:

(a) lodging an application with the Commissioner for a determination of an estimated debit;

(b) lodging an application with the Commissioner for a determination of an estimated debit in substitution for an earlier determination;

(c) a determination by the Commissioner of an estimated debit (including a determination in substitution for an earlier determination);

(d) the service of notice of any such determination on a company;

(e) the deemed determination of an estimated debit in accordance with an application (including an application for a determination in substitution for an earlier determination);

(f) the deemed service of notice of a determination on a company (including service of notice of a determination in substitution for an earlier determination).

 View history note

 Hide history note

History

S 201-1 amended by No 101 of 2006 , s 3 and Sch 2 item 853, by amending the reference to a repealed inoperative provision, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 201-1 inserted by No 48 of 2002.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.