CTM22000 - ACT collection: contents

This chapter refers to the period prior to 6 April 1999 only as ACT was abolished with effect from 6 April 1999.

CTM22010Introduction
CTM22050Return periods
CTM22060Contents of returns
CTM22070Date payable
CTM22080Franked investment income received in a later return period
CTM22085FID received in later return period
CTM22090Claims
CTM22100Franked payments which are not money payments
CTM22110Payments of an uncertain nature
CTM22150Items included in error
CTM22160Franked payments not made in an accounting period
CTM22170Franked payments or FID paid not returned
CTM22180ACT not paid
CTM22190Composite assessments
CTM22200Time limits
CTM22210Appeals
CTM22220Due and payable date: assessments
CTM22250Changes in rate of ACT
CTM22260Amount of set-off: different rates
CTM22270Calculations
CTM22280Effect of the provisions
CTM22350International headquarters companies: general
CTM22360International headquarters companies: assessments