Economic Expansion Incentives (Relief from Income Tax) Act 1967 s 12

s 12 Comptroller to issue statement of income

12. For each year of assessment, the Comptroller must issue to the pioneer enterprise a statement (to be included in a notice of any assessment served on the pioneer enterprise under section 76 of the Income Tax Act 1947) showing the amount of income in respect of each of its old trades or businesses for that year of assessment, and Parts 17 and 18 of the Income Tax Act 1947 (relating to assessments, objections and appeals) apply, with the necessary modifications, as if that statement were a notice of assessment given under those provisions.[34/2008; 11/2016]