A New Tax System (Family Assistance) (Administration) Act 1999
PART 7
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LIABILITY OF CERTAIN EMPLOYERS AND PRINCIPALS FOR OFFENCES
Division 1
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Interpretation
SECTION 185
185
State of mind of a person
A reference in this Part to the state of mind of a person includes a reference to:
(a) the knowledge, intention, opinion, belief or purpose of the person; and
(b) the person's reasons for the intention, opinion, belief or purpose.
View history note
Hide history noteA reference in this Part to the state of mind of a person includes a reference to:
(a) the knowledge, intention, opinion, belief or purpose of the person; and
(b) the person's reasons for the intention, opinion, belief or purpose.