INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteThe Commissioner may give a company, by post or otherwise, a notice specifying:
(a) the amount of any untainting tax that the Commissioner has ascertained is payable by the company; and
(b) the day on which that tax became or will become due and payable. 160ARDZC(2) Effect of notice on liability etc.
The amount of the liability of a person or persons to untainting tax, and the due date for payment of the tax, are not dependent on, or in any way affected by, the giving of a notice.
160ARDZC(3) Amendment of notice.The Commissioner may at any time amend a notice. An amended notice is a notice for the purposes of this section.
160ARDZC(4) Inconsistency between notices.If there is an inconsistency between notices that relate to the same subject matter, the later notice prevails to the extent of the inconsistency.
160ARDZC(5) Objections.A company that is dissatisfied with a notice made in relation to the company may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .
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.
