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 117-45   COMMISSIONER MUST GIVE COPY OF DETERMINATION TO ENTITY AFFECTED  

117-45(1)  
The Commissioner must give a copy of a determination under this Subdivision to the entity whose liability for levy under the Major Bank Levy Act 2017 is stated in the determination.

117-45(2)  
A failure to comply with subsection (1) does not affect the validity of the determination.




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