34Assessment etc. of taxable income

34 Assessment etc. of taxable income

(1) For the purposes of ascertaining the amount of the taxable income of an applicant for a year of income, the succeeding provisions of this section apply. (2) The applicant shall furnish to the Secretary: (a) except where paragraph (b) applies—a certificate stating the amount of his taxable income for the year of income or, if 2 or more such certificates have been issued, the later or latest of those certificates; or (b) if the Secretary, in his discretion, so directs—a statement in writing, in accordance with a form made available by the Secretary, of the amount of his taxable income for the year of income and of such other particulars as are required by the form. (3) Notwithstanding that an applicant has furnished a statement in relation to the year of income under paragraph (2)(b), he shall, if the Secretary, in his discretion, so directs, furnish to the Secretary a certificate stating the amount of his taxable income for the year of income. (4) The Secretary may request the Commissioner to furnish to the Secretary a certificate stating the amount of the taxable income of the applicant for the year of income. (5) Where the applicant has furnished, in pursuance of the Assessment Act, a return in respect of income derived by him during the year of income, nothing in this Division shall be taken to require the application to be dealt with by the Secretary before a certificate is issued to the applicant stating the amount of his taxable income for the year of income.