INTERNATIONAL TAX AGREEMENTS ACT 1953
SECTION 4
INCORPORATION OF ASSESSMENT ACT
4(1)
Subject to subsection (2), the Assessment Act is incorporated and shall be read as one with this Act.
4(2)
The provisions of this Act have effect notwithstanding anything inconsistent with those provisions contained in the Assessment Act (other than Part IVA of the Income Tax Assessment Act 1936 ) or in an Act imposing Australian tax.
Subject to subsection (2), the Assessment Act is incorporated and shall be read as one with this Act.
Note:
An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
View history note
Hide history noteThe provisions of this Act have effect notwithstanding anything inconsistent with those provisions contained in the Assessment Act (other than Part IVA of the Income Tax Assessment Act 1936 ) or in an Act imposing Australian tax.
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