Income Tax Assessment Act 1936
The Commissioner may give a person or persons, by post or otherwise, a notice specifying:
(a) the amount of any family trust distribution tax that the Commissioner has ascertained is payable under any of sections 271-15 to 271-30 and 271-55 by the person or persons; and
(b) the day on which that tax became or will become due and payable. Notice for purposes of section 271-60 or 271-65 271-90(2)
The Commissioner must give persons, by post or otherwise, a notice specifying the amount of any family trust distribution tax that the Commissioner has ascertained is payable under section 271-60 or 271-65 by the persons. Effect of notice on liability etc. 271-90(3)
The liability of a person or persons to family trust distribution tax on the amount or value of a distribution, and (except in the case of a notice under subsection (2)) the due date for payment of the tax, are not dependent on, or in any way affected by, the giving of a notice in respect of the amount. Amendment of notice 271-90(4)
The Commissioner may at any time amend a notice. An amended notice is a notice for the purposes of this section. Inconsistency between notices 271-90(5)
If there is an inconsistency between notices that relate to the same subject matter, the later notice prevails to the extent of the inconsistency. Objections 271-90(6)
A person who is or persons who are dissatisfied with a notice made in relation to the person or persons may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .
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