Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
A determination made under section 370-5 , or a repeal made under section 370-15 , must not commence before the first day it is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 of the Legislation Act 2003 .
Note: See section 3AA .
Chapter 5 - Administration
PART 5-10
-
COMMISSIONER
'
S REMEDIAL POWER
Division 370
-
Commissioner
'
s remedial power
Subdivision 370-A
-
Commissioner
'
s remedial power
SECTION 370-20
370-20
COMMENCEMENT OF DETERMINATIONS
A determination made under section 370-5 , or a repeal made under section 370-15 , must not commence before the first day it is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 of the Legislation Act 2003 .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.