Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes  

PART 3-15 - MAJOR BANK LEVY  

Division 117 - Anti-avoidance  

Subdivision 117-B - Commissioner may negate effects of schemes for MBL benefits  

SECTION 117-30   117-30   DETERMINATION HAS EFFECT ACCORDING TO ITS TERMS  


For the purpose of making an *assessment, a statement in a determination under this Subdivision has effect according to its terms, despite the provisions of a *taxation law outside of this Division.



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