Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
The following provisions of the Income Tax Assessment Act 1997 have effect for the purposes of this Division in the same way as they have for the purposes of Division 83A of that Act:
(a) section 83A-130 (about takeovers and restructures);
(b) section 83A-305 (about associates);
(c) section 83A-315 (about market values and discounts);
(d) section 83A-320 (about trusts);
(e) section 83A-325 (about relationships similar to employment);
(f) section 83A-335 (about stapled securities);
(g) section 83A-340 (about indeterminate rights).
Note: See section 3AA .
Chapter 5 - Administration
PART 5-25
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RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS
Division 392
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Employee share scheme reporting
Subdivision 392-B
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Miscellaneous
SECTION 392-15
392-15
APPLICATION OF CERTAIN PROVISIONS OF DIVISION 83A OF THE
INCOME TAX ASSESSMENT ACT 1997
The following provisions of the Income Tax Assessment Act 1997 have effect for the purposes of this Division in the same way as they have for the purposes of Division 83A of that Act:
(a) section 83A-130 (about takeovers and restructures);
(b) section 83A-305 (about associates);
(c) section 83A-315 (about market values and discounts);
(d) section 83A-320 (about trusts);
(e) section 83A-325 (about relationships similar to employment);
(f) section 83A-335 (about stapled securities);
(g) section 83A-340 (about indeterminate rights).
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