Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 214.1

                   These provisions:

                     (a)  allow the Commissioner to gather sufficient information to determine whether tax is payable by a corporate tax entity under the imputation system; and

                     (b)  provide for the Commissioner to assess the amount of tax that is payable; and

                     (c)  specify when the tax is payable; and

                     (d)  establish systems to support the assessment and collection of the tax.