Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies if:
(a) you or another entity incurred capital expenditure; and
(b) the expenditure is covered under section 40 - 1010 in relation to particular trees; and
(c) you begin to satisfy a condition in the table in subsection 40 - 1005(5) for the trees.
(2) You may give the last entity (if any) that satisfied a condition mentioned in subsection 40 - 1005(5) for the trees a written notice requiring the entity to give you any or all of the following information:
(a) the amount of the expenditure covered under section 40 - 1010 in relation to the trees;
(b) the income year in which the trees were established.
(3) The notice must:
(a) be given within 60 days of your beginning to satisfy the condition mentioned in paragraph (1)(c); and
(b) specify a period of at least 60 days within which the information must be given; and
(c) set out the effect of subsection (4).
Note: Subsections (5), (6) and (7) explain how this subsection operates if the entity to which the notice is to be given is a partnership.
Requirement to comply with notice
(4) The entity to whom the notice is given must not intentionally refuse or fail to comply with the notice.
Giving the notice to a partnership
(5) If the entity to whom the notice is given is a partnership:
(a) you may give it to the partnership by giving it to any of the partners (this does not limit how else you can give it); and
(b) the obligation to comply with the notice is imposed on each of the partners (not on the partnership), but may be discharged by any of them.
(6) A partner must not intentionally refuse or fail to comply with that obligation.
(7) Subsection (6) does not apply if another partner has already complied with that obligation.
Note: A defendant bears an evidential burden in relation to the matters in subsection (7), see subsection 13.3(3) of the Criminal Code .
Limits on giving a notice
(8) Only one notice can be given in relation to the same trees.