INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
If a relevant entity makes an estimate or revised estimate of the income tax that will be payable in respect of its taxable income of a year of income, the entity must, if required to do so by the Commissioner by written notice served on the entity, give to the Commissioner, within the period specified in the notice, a written statement showing the basis on which the estimate or revised estimate, as the case may be, was made and containing such information and explanations in connection with the application of this Division (including, without limiting the generality of the foregoing, information and explanations as to any matters referred to in sub-subparagraphs 221AX(4)(b)(ii)(A) to (H) (inclusive)) as are specified in the notice.
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