Document ID: chunk:federal_register_of_legislation:C2010C00604:clause:28_13:p7
Version: federal_register_of_legislation:C2010C00604
Segment Type: clause
Provision Reference: sch 28 cl 13 (pt 7/7)
Character Range: 435596–436690

business were a reference to a corporate tax entity; and
 (b) the reference in paragraph (2)(a) of that section to the person's income and expenditure were a reference to:
 (i) the entity's franking account balance; and
 (ii) the entity's liability to pay franking tax; and
 (c) paragraph (5)(a) of that section were omitted.

214‑125  Power of Commissioner to obtain information

  Section 264 of the Income Tax Assessment Act 1936 applies for the purposes of this Division as if the reference in paragraph (1)(b) of that section to a person's income or assessment were a reference to a matter relevant to the administration or operation of this Division.

214‑130  Tax agents

  Part VIIA of the Income Tax Assessment Act 1936 applies in relation to a return given, or objection made, for the purposes of this Division as it applies to an income tax return or objection.

214‑135  Interpretation

  If an expression is defined in this Division, it has the meaning given in that definition, and not the meaning given in the Income Tax Assessment Act 1997.

Taxation Administration Act 1953