Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
The Commissioner or other entity providing an approved course of education may charge fees for the course. 384-25(2)
Any fees charged must not be such as to amount to taxation.
Note: See section 3AA .
Chapter 5 - Administration
PART 5-25
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RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS
Division 384
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Education directions
SECTION 384-25
COSTS OF COURSE OF EDUCATION
384-25(1)
The Commissioner or other entity providing an approved course of education may charge fees for the course. 384-25(2)
Any fees charged must not be such as to amount to taxation.
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