Crimes (Taxation Offences) Act 1980

Part II note amended by No 96 of 2014, s 3 and Sch 1 items 11 and 12, by substituting " Part X). " for " Part X); " in para (i) and repealing para (j), effective 30 September 2014. For transitional provision see note under Pt XI heading. Para (j) formerly read:

(j) minerals resource rent tax (see Part XI ).

Part II note amended by No 14 of 2012, s 3 and Sch 3 item 5, by inserting para (j), effective 1 July 2012. For application and transitional provisions, see note under Pt XI heading.

Part II heading and note amended by No 101 of 2006 , s 3 and Sch 5 items 63 and 64, by repealing paras (a), (b) and (e), effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive . Paras (a), (b) and (e) formerly read:

(a) sales tax payable under the Sales Tax Assessment Act 1992 (see Part IIA );

(b) income tax (see Part III );

(e) training guarantee charge (see Part VI );

Note to the heading of Part II inserted by No 176 of 1999.

Pt II heading amended by No 118 of 1992.

S 11(1) amended by No 101 of 2006 , s 3 and Sch 5 items 85 to 87, by substituting " income tax " for " old sales tax " and substituting " the Income Tax Assessment Act " for " some one or other of the Sales Tax Assessment Acts " in para (a) and substituting " income tax " for " old sales tax " in paras (b), (c) and (d), effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 11(1) amended by No 118 of 1992.