Equalisation levy administration adopts income tax procedural, enforcement and recovery mechanisms where applicable. Specified procedural, enforcement and remedial provisions of the Income tax Act - including assessment, investigation, recovery, refund, procedural rules ... Summary
Equalisation levy administration adopts income tax procedural, enforcement and recovery mechanisms where applicable.
Specified procedural, enforcement and remedial provisions of the Income tax Act - including assessment, investigation, recovery, refund, procedural rules and sanctioning mechanisms - shall, so far as may be, apply to the equalisation levy in the same manner as they apply to income tax.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.