Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 45D

Notice by Commissioner of determination

  (1)   If the Commissioner makes a determination under section   45A, 45B or 45C, the Commissioner must give a copy of the determination to the company concerned (which, in the case of a demerger benefit referred to in section   45B, is the head entity of the demerger group).

Notice by company of determination

  (1A)   That company must, in the case of a determination under section   45A or 45B, give a copy of the notice to:

  (a)   the advantaged shareholder referred to in section   45A; or

  (b)   the relevant taxpayer referred to in section   45B.

Publication of determination in relation to listed public company

  (2)   If the Commissioner makes a determination under section   45A, in respect of a dividend paid by a listed public company, the Commissioner is taken to have served notice in writing of the determination on the advantaged shareholder if the Commissioner causes the notice to be published in a manner that results in the notice being accessible to the public and reasonably prominent. The notice is taken to have been served on the day on which the publication takes place.

Evidence of determination

  (3)   The production of:

  (a)   a notice of a determination; or

  (b)   a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a determination;

is conclusive evidence of:

  (c)   the due making of the determination; and

  (d)   except in proceedings under Part   IVC of the Taxation Administration Act 1953 on an appeal or review relating to the determination, that the determination is correct.

Objections

  (4)   If a taxpayer to whom a determination relates is dissatisfied with the determination, the taxpayer may object against it in the manner set out in Part   IVC of the Taxation Administration Act 1953 .