Income Tax Assessment Act 1936

PART IV - RETURNS AND ASSESSMENTS  

SECTION 170C  

170C   POWER OF COMMISSIONER TO REDUCE AMOUNT OF TAX PAYABLE IN CERTAIN CASES  


For the purposes of the making of an assessment on or after 1 July 1966, the Commissioner may reduce by One cent the amount of tax that would, but for this section, be payable by a taxpayer being a person other than a company or being a company in the capacity of a trustee, before deducting any rebate or credit to which the taxpayer is entitled.

View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.