Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 2
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Income
Subdivision D
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Dividends
SECTION 45D
DETERMINATIONS UNDER SECTIONS 45A, 45B AND 45C
Notice by Commissioner of determination
45D(1)
If the Commissioner makes a determination under section 45A , 45B or 45C , the Commissioner must give a copy of the determination to the company concerned (which, in the case of a demerger benefit referred to in section 45B , is the head entity of the demerger group).
Notice by company of determination
45D(1A)
That company must, in the case of a determination under section 45A or 45B , give a copy of the notice to:
(a) the advantaged shareholder referred to in section 45A ; or
(b) the relevant taxpayer referred to in section 45B .
Publication in national newspaper of determination in relation to listed public company
45D(2)
If the Commissioner makes a determination under section 45A , in respect of a dividend paid by a listed public company within the meaning of the Income Tax Assessment Act 1997 , the Commissioner is taken to have served notice in writing of the determination on the advantaged shareholder if the Commissioner causes the notice to be published in a daily newspaper that circulates generally in each State, the Australian Capital Territory and the Northern Territory. The notice is taken to have been served on the day on which the publication takes place.
Evidence of determination
45D(3)
The production of:
(a) a notice of a determination; or
(b) a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a determination;
(c) the due making of the determination; and
(d) except in proceedings under Part IVC of the Taxation Administration Act 1953 on an appeal or review relating to the determination, that the determination is correct. Objections 45D(4)
If a taxpayer to whom a determination relates is dissatisfied with the determination, the taxpayer may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .
If the Commissioner makes a determination under section 45A , 45B or 45C , the Commissioner must give a copy of the determination to the company concerned (which, in the case of a demerger benefit referred to in section 45B , is the head entity of the demerger group).
View history note
Hide history noteThat company must, in the case of a determination under section 45A or 45B , give a copy of the notice to:
(a) the advantaged shareholder referred to in section 45A ; or
(b) the relevant taxpayer referred to in section 45B .
If the Commissioner makes a determination under section 45A , in respect of a dividend paid by a listed public company within the meaning of the Income Tax Assessment Act 1997 , the Commissioner is taken to have served notice in writing of the determination on the advantaged shareholder if the Commissioner causes the notice to be published in a daily newspaper that circulates generally in each State, the Australian Capital Territory and the Northern Territory. The notice is taken to have been served on the day on which the publication takes place.
The production of:
(a) a notice of a determination; or
(b) a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a determination;
is conclusive evidence of:
(c) the due making of the determination; and
(d) except in proceedings under Part IVC of the Taxation Administration Act 1953 on an appeal or review relating to the determination, that the determination is correct. Objections 45D(4)
If a taxpayer to whom a determination relates is dissatisfied with the determination, the taxpayer may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .
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