Section 214 — Income Tax Assessment Act 1997 (Cth)

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.

Related sections

• s 207 — ‑5  Overview
• s 208 — ‑5  What is an exempting entity?
• s 210 — ‑1  Purpose of venture capital franking
• s 215 — ‑1  Application of the imputation system to non‑share equity interests
• s 216 — ‑1  When a distribution made to a member of a corporate tax entity is treated as having been made to someone else
• s 218 — ‑5  Application of imputation rules to co‑operative companies

Research how courts apply s 214

BriefBridge searches Australian caselaw by meaning — every answer cited to the paragraph.