Income Tax Act 2007 Explanatory Notes

Section 696: Opposed notifications: statutory declarations

2075.This section applies if the person on whom the preliminary notification is served considers that section 684 does not apply. It is based on section 703(9) and (10) of ICTA.

2076.As explained in the note on section 692, this section similarly replaces references to “the Board” with references to “an officer of Revenue and Customs” (namely, the officer dealing with the case). See Change 5 in Annex 1.

2077.Subsections (1) and (2) are about the person’s right to make a statutory declaration that section 684 does not apply and the time limit for doing so.

2078.Subsection (3) lays down the legal consequences if the person makes a statutory declaration, sends it to the officer and the officer sees no reason to take further action.

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