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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 201.1

Estimated debits

    Former Part   IIIAA of the Income Tax Assessment Act 1936 does not apply to any of the following acts if it is done on or after 1   July 2002:

  (a)   lodging an application with the Commissioner for a determination of an estimated debit;

  (b)   lodging an application with the Commissioner for a determination of an estimated debit in substitution for an earlier determination;

  (c)   a determination by the Commissioner of an estimated debit (including a determination in substitution for an earlier determination);

  (d)   the service of notice of any such determination on a company;

  (e)   the deemed determination of an estimated debit in accordance with an application (including an application for a determination in substitution for an earlier determination);

  (f)   the deemed service of notice of a determination on a company (including service of notice of a determination in substitution for an earlier determination).

 

Table of sections

203 - 1   Franking periods straddling 1   July 2002


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