Document ID: chunk:federal_register_of_legislation:C2004A00975:clause:3_2
Version: federal_register_of_legislation:C2004A00975
Segment Type: clause
Provision Reference: sch 3 cl 2
Character Range: 123841–124888

2  After Part 3‑5
Insert:

Part 3‑6—The imputation system

Division 201—Object and application of Part 3‑6

201‑1  Estimated debits

  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).