18-155
CurrentValidity of decisions and evidence
Volume 1Parts I to V (sections 1 to 18), Schedule 1, Chapter 2, Part 2-1 to Part 2-5 (sections 6-1 to 21-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 2Collection, recovery and administration of income tax
Part 2-5Pay as you go (PAYG) withholding
Division 18Recipient’s entitlements and obligations
Subdivision 18-DDirectors etc. of non‑complying companies
18-155 Validity of decisions and evidence
Section 175 of the Income Tax Assessment Act 1936 (validity) applies to a decision of the Commissioner under section 18‑140 in this Schedule in the same way as it applies to an assessment.
This Act’s bill:Second reading speech
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