Document ID: chunk:federal_register_of_legislation:C2025C00014:section:454
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 454
Character Range: 2102563–2103293

454  Assessment on assumption—retention of accounts etc. and compliance with information notices
  If:
 (a) a statutory accounting period of a company has ended; and
 (b) the retention period in relation to the statutory accounting period has not ended;
an assessment may be made of a taxpayer on the assumption that, after the assessment is made, the following requirements will be complied with in relation to the statutory accounting period:
 (c) the requirements set out in paragraphs 451(1)(c) and (d) that are applicable to the company;
 (d) the requirements set out in paragraphs 452(1)(c) and (d) that are applicable to a partnership in which the company was a partner at any time during the statutory accounting period.