Income Tax Assessment Act 1936

Div 3 heading inserted by No 172 of 1978.

S 73IA repealed by No 93 of 2011, s 3 and Sch 3 item 44, effective 8 September 2011. For application, savings and transitional provisions see note under s 82KZLB . S 73IA formerly read:

SECTION 73IA OBJECTIONS  
73IA(1)
The Commissioner may give an eligible company a written notice specifying the amount of a tax offset allowable to the company under section 73I . The notice must specify that it was issued under this subsection and may contain such other information as the Commissioner thinks fit.

73IA(2)
If an eligible company is dissatisfied with the notice, the company may object in the manner set out in Part IVC of the Taxation Administration Act 1953.

S 73IA inserted by No 78 of 2007 , s 3 and Sch 3 item 3, applicable to years of income commencing on or after 1 July 2001.