INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 6A - Deductions from certain repayments of farm management deposits  

Note:

In addition to the obligations imposed on financial institutions in relation to farm management deposits under this Division, they are required to report information about such deposits to the Department of Primary Industries and Energy under section 264AA .

 View history note

 Hide history note

History

Div 6A inserted by No 85 of 1998.

SECTION 221ZXF   GUIDELINES RELATING TO DECISIONS ABOUT FINANCIAL DIFFICULTY  

221ZXF(1)   Minister to formulate guidelines.  

The Minister for Primary Industries and Energy must, as soon as practicable after the commencement of this section, formulate written guidelines setting out matters to be taken into account by the Secretary in making decisions under paragraph 221ZXE(4)(a) .

221ZXF(2)   Disallowable instruments.  

The guidelines are disallowable instruments for the purposes of section 46A of the Acts Interpretation Act 1901 .

 View history note

 Hide history note

History

S 221ZXF inserted by No 85 of 1998.

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.