Income Tax Assessment Act 1936


Division 6D - Provisions relating to certain closely held trusts  

Subdivision D - Payment etc. of trustee beneficiary non-disclosure tax  


102UR(1)   [ Details in notice]  

The Commissioner may give a person or persons, by post or otherwise, a notice specifying:

(a) the amount of any trustee beneficiary non-disclosure tax that the Commissioner has ascertained is payable by the person or persons; and

(b) the day on which that tax became or will become due and payable.

102UR(2)   Effect of notice on liability etc.  

The amount of the liability of a person or persons to trustee beneficiary non-disclosure tax, and the due date for payment of the tax, are not dependent on, or in any way affected by, the giving of a notice.

102UR(3)   Amendment of notice.  

The Commissioner may at any time amend a notice. An amended notice is a notice for the purposes of this section.

102UR(4)   Inconsistency between notices.  

If there is an inconsistency between notices that relate to the same subject matter, the later notice prevails to the extent of the inconsistency.

102UR(5)   Objections.  

A person who is or persons who are dissatisfied with a notice made in relation to the person or persons may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .

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