Commonwealth Numbered Acts

First Home Owners Act 1983 No. 46 of 1983 - SECT 20

20. (1) For the purposes of ascertaining the amount of the taxable income of
an applicant for a year of income, the succeeding provisions of this section
apply.

(2) The applicant shall furnish to the Secretary-

   (a)  except where paragraph (b) applies-a certificate stating the amount of
        his taxable income for the year of income or, if 2 or more such
        certificates have been issued, the later or latest of those
        certificates; or

   (b)  if the Secretary, in his discretion, so directs-a statement in
        writing, in accordance with a form made available by the Secretary, of
        the amount of his taxable income for the year of income and of such
        other particulars as are required by the form.

(3) Notwithstanding that an applicant has furnished a statement in relation to
the year of income under paragraph (2) (b), he shall, if the Secretary, in his
discretion, so directs, furnish to the Secretary a certificate stating the
amount of his taxable income for the year of income.

(4) The Secretary may request the Commissioner to furnish to the Secretary a
certificate stating the amount of the taxable income of the applicant for the
year of income.

(5) Where the applicant has furnished, in pursuance of the Assessment Act, a
return in respect of income derived by him during the year of income, nothing
in this Division shall be taken to require the application to be dealt with by
the Secretary before a certificate is issued to the applicant stating the
amount of his taxable income for the year of income.