Income Tax Assessment Act 1936
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.
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.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.