• Commissioner's notice to an attributable taxpayer

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    If you prepared a tax return claiming the active income test exemption, the Tax Office may give you a Commissioner's notice asking you to prove that the test has been passed. In this notice, the Commissioner will ask you to get copies of accounts and other documents from the CFC.

    If the documents are not in English, you will have to translate them and give the documents and translations to the Tax Office within the allotted time.

    The Tax Office will allow you a minimum of 90 days to produce these documents. If you want extra time you must apply in writing to the Tax Office before the time runs out. The Tax Office may agree to extend the time allowed.

    Extra time will be granted if the Tax Office has not answered your request before the time allowed runs out.

    Last modified: 05 Dec 2006QC 18000