INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

Division 30 - Valuation of particular gifts of property  

REGULATION 30-212.05   CERTIFICATES OF AUTHENTICITY  

30-212.05(1)  
An application for a valuation of property other than real property must include a certificate of the authenticity of the property.

30-212.05(2)  
If the Commissioner is not satisfied that a certificate of authenticity is adequate, the Commissioner may:


(a) make arrangements to obtain 1 or more certificates of authenticity; and


(b) charge the applicant a fee that is not greater than the cost of obtaining the certificate.




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