Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 202EH

Declarations under this Division to be retained in certain circumstances

             (1)  The Commissioner may direct an investment body to retain declarations, or declarations of a particular kind, made under this Division for such time as is specified in the direction.

             (2)  A direction mentioned in subsection (1) must be given to the investment body in writing or by notice published in the Gazette .

             (3)  An investment body that is retaining a declaration in accordance with such a direction must, if required to do so by the Commissioner:

                     (a)  forward the declaration to the office of a Deputy Commissioner in accordance with the Commissioner's directions; or

                     (b)  give to the Commissioner such information contained in the declaration as the Commissioner specifies.


 



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