INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
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Hide history noteIf, at a particular time (the ``return time'' ), a return (the ``deficit deferral tax return'' ) under section 160AREA is lodged by a company, the following provisions have effect:
(a) the Commissioner is taken, at the return time, to have made an assessment (the ``deficit deferral tax assessment'' ) of any deficit deferral tax payable by the company, being the amount as specified in the deficit deferral tax return;
(b) the deficit deferral tax return is taken to be a notice of the deficit deferral tax assessment and to be signed by the Commissioner;
(c) the notice of the deficit deferral tax assessment is taken to have been served on the company at the return time.
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