S 160AM repealed by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 160AM formerly read:
SECTION 160AM INFORMATION FOR CREDIT TO BE FURNISHED WITHIN 4 YEARS
Where a person claims a credit, the credit shall not be allowed unless, for a period of 4 years after the date upon which the Australian tax against which the credit is claimed became due and payable (or within such further period, not exceeding 3 years, as the Commissioner, in special circumstances, determines), the person claiming the credit is able to produce all the information necessary for the purpose of determining the amount of the credit, including information in relation to any amount to which a person is entitled in respect of any relief or repayment of foreign tax in respect of income derived by the person claiming the credit.
S 160AM amended by No 101 of 1992, No 20 of 1990, No 51 of 1986, No 108 of 1981, No 4 of 1968 and No 94 of 1961.