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COMMONWEALTHAct
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s 201-1

Estimated debits

In force
Chapter 3Specialist liability rules
Part 3-6The imputation system
Division 201Object and application of Part 3‑6

201-1 Estimated debits

Former Part IIIAA of the Income Tax Assessment Act 1936 does not apply to any of the following acts if it is done on or after 1 July 2002:

(a)

lodging an application with the Commissioner for a determination of an estimated debit;

(b)

lodging an application with the Commissioner for a determination of an estimated debit in substitution for an earlier determination;

(c)

a determination by the Commissioner of an estimated debit (including a determination in substitution for an earlier determination);

(d)

the service of notice of any such determination on a company;

(e)

the deemed determination of an estimated debit in accordance with an application (including an application for a determination in substitution for an earlier determination);

(f)

the deemed service of notice of a determination on a company (including service of notice of a determination in substitution for an earlier determination).

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