Income Tax Assessment Act 1936
A person or persons may make a written request to the Commissioner to be given a notice under subsection 271-90 (1) or (2) in respect of specified circumstances in which family trust distribution tax may be payable. Compliance with request for subsection 271-90 (1) notice 271-95(2)
In the case of a notice under subsection 271-90 (1), the Commissioner must, subject to subsection (4) of this section, comply with the request if it is lodged with the Commissioner before the end of the 21 days mentioned in subsection 271-75 (1) or (2), or before the end of such later day as the Commissioner allows. Compliance with request for subsection 271-90(2) notice 271-95(3)
In the case of a notice under subsection 271-90 (2), the Commissioner must, subject to subsection (4) of this section, comply with the request regardless of when it is lodged. Further information 271-95(4)
If the Commissioner considers that the notice cannot be given unless the person making the request gives the Commissioner further information about the circumstances in which the family trust distribution tax may be payable, the Commissioner must request the person to give the Commissioner the information. Failure to give information 271-95(5)
If the person does not give the information, the Commissioner is not required to comply with the request to give the notice.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.