INCOME TAX ASSESSMENT ACT 1997 - SECT 149.162 Subdivision applies only if entity gives sufficient evidence
INCOME TAX ASSESSMENT ACT 1997 - SECT 149.162
Subdivision applies only if entity gives sufficient evidence(1) This Subdivision applies only if, on the basis solely of evidence the entity gives the Commissioner, the Commissioner is satisfied, or thinks it reasonable to assume, that this Subdivision applies to the entity.
(2) The evidence must be given in a form that makes it readily
apparent whether this Subdivision applies.