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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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