Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 313.40

Notifying Commissioner

  (1)   You must notify the Commissioner in the * approved form of the matters set out in paragraphs 313 - 35(1)(a) to (f).

  (2)   The notification must be made within the 90 - day period, or such longer period as the Commissioner allows, after the day you enter into the contract to purchase or construct the * residential premises.

Note:   If you request an extension of the period, you may object against a decision of the Commissioner under this subsection   (see section   313 - 85).

  (3)   Subsection   (1) does not limit the information that the * approved form may require the notification to contain.



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