INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 3 - Provisional tax  

Subdivision A - General provisions  

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History

Subdiv A heading inserted by No 154 of 1986.

SECTION 221YH   NOTICE OF PROVISIONAL TAX TO BE PRIMA FACIE EVIDENCE  

221YH(1)   [Correctness of amount and particulars]  

The production of a notice of assessment or other notice on which an amount of provisional tax payable by any person is specified, or of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of any such notice of assessment or other notice, shall be prima facie evidence that the amount of provisional tax and all particulars relating thereto are correct.

221YH(2)   [Reference to provisional tax payable]  

A reference in this section to the amount of provisional tax payable by a person includes a reference to:

(a) the amount of an instalment of provisional tax payable by the person; and

(b) the amount that, but for subsection 221YBA(5) , would be the provisional tax payable by the person.

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History

S 221YH(2) inserted by No 61 of 1987.

S 221YH amended by No 216 of 1973, No 85 of 1959 and No 44 of 1951. S 221YH inserted by No 3 of 1944.

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