INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 17 - Rebates  

Subdivision AAD - Heritage conservation rebate  

SECTION 159UE   MINISTER MAY SET CLOSING DATE FOR APPLICATIONS  

159UE(1)   [Notice of closing date]  

The Minister may, by notice published in the Gazette , specify a day as the closing day for applications for provisional certificates in relation to a financial year.

159UE(2)   [Specified date]  

The day specified in the notice must be at least 21 days after the day on which the notice is published in the Gazette .

159UE(3)   [Application after closing date]  

The Minister may, but need not, consider an application given to the Minister after the day specified in the notice.


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