Document ID: chunk:federal_register_of_legislation:C2024C00851:section:146ba
Version: federal_register_of_legislation:C2024C00851
Segment Type: section
Provision Reference: s 146BA
Character Range: 408756–409750

146BA  Application of Part 5 to provisional notional assessments
 (1) In making a provisional notional assessment, Part 5 applies as if:
 (a) subject to this section, a reference in the Part to an assessment, or an administrative assessment, were a reference to a provisional notional assessment; and
 (b) subsections 44(5) and (6), Subdivision C of Division 7, and sections 35C, 66C, 69 and 76 to 79 did not apply; and
 (c) in paragraph 54B(2)(a), the reference to the day on which an application referred to in subparagraph 49(1)(a)(i) or 50(1)(a)(i) is made were a reference to the particular day in respect of which the provisional notional assessment is made; and
 (d) subparagraph 65A(1)(b)(ii) were omitted and substituted with the following:
 "(ii) if the parent made an election under subsection 146G(1) relating to the child—the amount estimated by the parent under that subsection.".
 (2) Part 5 ceases to apply once a provisional notional assessment becomes a notional assessment.