INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Where section 221YDA applies for the purpose of determining the provisional tax payable by a taxpayer in respect of income of a year of income, the Commissioner may make such assumptions as he thinks appropriate as to any matters that are likely to affect the liability of the taxpayer to pay levy in respect of that year of income or to affect the amount of the levy properly payable by the taxpayer.
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