ITAA 1936 s 223(1)

Income tax: a taxpayer makes a voluntary admission after lodging a return for 1989-90, 1990-91 or 1991-92 which resulted in a liability to pay additional tax under subsection 223(1) of the Income Tax Assessment Act 1936 (ITAA). In what circumstances will we, in accordance with paragraph 23 of Taxation Ruling IT 2517, remit in full the additional tax?

Income tax: remission of additional tax imposed by subsection 223(1): transitional arrangement for 1992-93 substituted accounting periods

Income tax: a taxpayer makes a voluntary admission after lodging a return for 1989-90, 1990-91, 1991-92 or an 'early balancing' 1992-93 year which resulted in a liability to pay additional tax under subsection 223(1) of the Income Tax Assessment Act 1936 (ITAA). In what circumstances will we, in accordance with paragraph 23 of Taxation Ruling IT 2517, remit in full the additional tax?

Income tax: remission of additional tax imposed by subsection 223(1): transitional arrangement for 1992-93 substituted accounting periods