Income Tax Assessment Act 1936


Division 271 - Family trust distribution tax  


Notice for purposes of section 271-15 etc.

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

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.

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

The Commissioner may at any time amend a notice. An amended notice is a notice for the purposes of this section. Inconsistency between notices

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

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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