INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 201 - Object and application of Part 3-6  

SECTION 201-1   201-1   Estimated debits  


Former Part IIIAA of the Income Tax Assessment Act 1936 does not apply to any of the following acts if it is done on or after 1 July 2002:


(a) lodging an application with the Commissioner for a determination of an estimated debit;


(b) lodging an application with the Commissioner for a determination of an estimated debit in substitution for an earlier determination;


(c) a determination by the Commissioner of an estimated debit (including a determination in substitution for an earlier determination);


(d) the service of notice of any such determination on a company;


(e) the deemed determination of an estimated debit in accordance with an application (including an application for a determination in substitution for an earlier determination);


(f) the deemed service of notice of a determination on a company (including service of notice of a determination in substitution for an earlier determination).




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