Document ID: chunk:federal_register_of_legislation:C2015C00338:clause:1_31
Version: federal_register_of_legislation:C2015C00338
Segment Type: clause
Provision Reference: sch 1 cl 31
Character Range: 64835–65391

31  After section 353‑15 in Schedule 1
Insert:

353‑17  Offshore information notices
  For the purposes of the *MRRT law, section 264A (about offshore information notices) of the Income Tax Assessment Act 1936 applies as if:
 (a) a reference to a taxpayer in that section were a reference to an entity; and
 (b) a reference to an assessment in that section were a reference to an assessment under Division 155 of this Schedule relating to *MRRT; and
 (c) a reference to the Income Tax Assessment Act 1936 in that section were a reference to the MRRT law.