Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)

Schedule 2   Rulings

Income Tax Assessment Act 1997

8   Subsection 995-1(1)

Insert:

excise law means:

(a) the Excise Act 1901; and

(b) any Act that imposes *excise duty; and

(c) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) and (b); and

(d) any other Act, so far as it relates to any Act covered by paragraphs (a) to (c) (or to so much of that Act as is covered); and

(e) regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered).