A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 2   Consequential and miscellaneous amendments

Part 1   General

Taxation Administration Act 1953

116   Section 298-5 in Schedule 1

Repeal the section, substitute:

298-5 Scope of Division

This Division applies if an administrative penalty is imposed on an entity by another Division in this Part.