Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 214.1

    These provisions:

  (a)   allow the Commissioner to gather sufficient information to determine whether tax is payable by a corporate tax entity under the imputation system; and

  (b)   provide for the Commissioner to assess the amount of tax that is payable; and

  (c)   specify when the tax is payable; and

  (d)   establish systems to support the assessment and collection of the tax.