Section 214
Top-up Tax assessments
ActIn forceProvision 88 of 223
Section 214
An assessment, other than an assessment under subsection 211(1) and section 213 in respect of a Constituent
Entity shall—
(a)
be made in the appropriate prescribed form;
(b)
indicate, in addition to any other material included therein, the appropriate Financial Year and the amount of tax or additional tax, as the case may be; and
(c)
specify in the appropriate space in that form the date on which that form was duly completed, and, where that form appears to have been duly completed the assessment shall, until the contrary is proved, be presumed to have been made on the date so specified.
Record of Domestic Top-up Tax or Multinational Top-up