TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)
PART VII
-
AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
SECTION 46
46
SECRECY
Section 5 of the Principal Act is amended by omitting from sub-section (5) all words from and including ``to a person'' and substituting ``to -
(a) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration; or
(b) a person performing, as an officer, duties arising under an Act of which the Commissioner has the general administration, or regulations under such an Act, for the purpose of enabling the person to perform those duties.''.
Section 5 of the Principal Act is amended by omitting from sub-section (5) all words from and including ``to a person'' and substituting ``to -
(a) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration; or
(b) a person performing, as an officer, duties arising under an Act of which the Commissioner has the general administration, or regulations under such an Act, for the purpose of enabling the person to perform those duties.''.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.