International Tax Agreements Act 1953

SECTION 4   INCORPORATION OF ASSESSMENT ACT  

4(1)    


Subject to subsection (2) , the Assessment Act is incorporated and shall be read as one with this Act.
Note:

An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .


4(2)    


The provisions of this Act have effect notwithstanding anything inconsistent with those provisions contained in the Assessment Act (other than the provisions covered by subsection (3) ) or in an Act imposing Australian tax.

4(3)    


This subsection covers the following provisions:

(a)    Part IVA of the Income Tax Assessment Act 1936 ;

(b)    Subdivision 195-C (Corporate collective investment vehicles) of the Income Tax Assessment Act 1997 .





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