Income Tax Assessment Act 1936
PART III
-
LIABILITY TO TAXATION
Division 9C
-
Assessable income diverted under certain tax avoidance schemes
The ascertainment of the amount of the diverted income or diverted trust income and of the tax payable thereon shall, for all purposes of this Act be deemed to be an assessment.
SECTION 121J
121J
ASCERTAINMENT OF DIVERTED INCOME OR DIVERTED TRUST INCOME DEEMED TO BE AN ASSESSMENT
The ascertainment of the amount of the diverted income or diverted trust income and of the tax payable thereon shall, for all purposes of this Act be deemed to be an assessment.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.