S 160AIB repealed by
No 143 of 2007
, s 3 and Sch 1 item 66, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under s
. S 160AIB formerly read:
SECTION 160AIB RELIANCE BY COMMISSIONER ON CLAIM FOR CREDIT
Where a person makes a claim for a credit (whether in a return of income of a year of income or otherwise), the Commissioner may, for the purpose of determining whether a credit is allowable to the person and, if the Commissioner determines that a credit is allowable, for the purpose of determining the amount of the credit, accept, in whole or in part, any statement in the claim that is relevant to the determination.
Despite subsection (1), where, in a document furnished with a claim for a credit, a question is raised that is relevant to the determination of the claim, the Commissioner must give attention to that question.
In deciding whether a determination of a claim for a credit is correct, any determination, opinion or judgment of the Commissioner made, held or formed in connection with the consideration of an objection against the determination of the claim is deemed to have been made, held or formed when the determination of the credit was made.
S 160AIB inserted by No 20 of 1990.