Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 67.105

Deemed notices

             (1)  This section applies if:

                     (a)  an entity is a self-assessment entity for the 2012-13 income year; and

                     (b)  the entity lodges its income tax return for the 2012-13 income year at a particular time; and

                     (c)  just before that time, the Commissioner has not already given the entity a notice under section 67-100.

             (2)  The Commissioner is taken:

                     (a)  to have ascertained, in accordance with what the entity specified in the return:

                              (i)  an amount as being the total of the entity's tax offset refunds for the income year; or

                             (ii)  that the entity can get no such refunds for the income year; and

                     (b)  to have given the entity a notice to that effect under section 67-100 on the day on which the entity lodges the return.



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