Document ID: chunk:federal_register_of_legislation:C2008C00460:clause:1_221
Version: federal_register_of_legislation:C2008C00460
Segment Type: clause
Provision Reference: sch 1 cl 221
Character Range: 91820–92644

221  At the end of section 1351
Add:

 (4) However, a fee imposed under the Corporations (Review Fees) Act 2003 is not payable to the Commonwealth by a company in relation to a review date in a year if:
 (a) both of the following apply:
 (i) ASIC has given notice of the proposed deregistration of the company in accordance with subsection 601AA(4);
 (ii) the review date for that year falls in the 2 month period before or after the publication of the relevant Gazette notice; or
 (b) in the case of a company, a registered scheme or a registered Australian body—the company, scheme or body has, in a previous year, paid the fee in respect of the review date for that year in accordance with regulations made under the Corporations (Review Fees) Act 2003 for the purposes of this section.

Income Tax Assessment Act 1936