INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1A - Collection by instalments of tax on companies in respect of years of income before the year of income ending on 30 June 1990  

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History

Heading amended by No 20 of 1990.

SECTION 221AJ   NOTICE OF INSTALMENT OF TAX TO BE PRIMA FACIE EVIDENCE  

221AJ(1)   [Evidence of correct instalment]  

The production of a notice specifying an amount payable by a company as an instalment of tax, or of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of such a notice, is prima facie evidence that the amount of the instalment and all particulars relating to the instalment are correct.

221AJ(2)   [Instalment of tax]  

In this section, a reference to an instalment of tax includes a reference to an increase in an instalment of tax.

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S 221AJ inserted by No 165 of 1973.

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