FINANCIAL CORPORATIONS (TRANSFER OF ASSETS AND LIABILITIES) ACT 1993

PART 3 - INCOME TAX RELIEF FOR TRANSFERS  

Division 1 - Preliminary  

SECTION 14   PART TO BE TREATED AS IF IT WERE A PROVISION OF THE INCOME TAX LAW  

14(1)   [Expressions used]  

An expression used in this Part and in the Income Tax Assessment Act 1936 has the same meaning in this Part as it has in that Act.

14(2)   [Application of Income Tax Assessment Act]  

For the purposes of the application of the Income Tax Assessment Act 1936 to a taxpayer, the provisions of this Part are to be treated as if they were provisions of that Act.