Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 6D - Provisions relating to certain closely held trusts  

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

SECTION 102URA   REQUEST FOR NOTICE OF LIABILITY  

102URA(1)   [ Trustee beneficiary non-disclosure tax]  

A person or persons may make a written request to the Commissioner to be given a notice under subsection 102UR(1) in respect of specified circumstances in which trustee beneficiary non-disclosure tax may be payable.

102URA(2)   Compliance with request.  

The Commissioner must, subject to subsection (3) of this section, comply with the request.

102URA(3)   Further information.  

If the Commissioner considers that the notice cannot be given unless the person or persons give the Commissioner further information, the Commissioner must request the person or persons to give the Commissioner the information.

102URA(4)   Failure to give information.  

If the person or persons do not give the information, the Commissioner is not required to comply with the request to give the notice.


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