Taxation Administration Regulations 2017

PART 5 - GENERIC RULES (CHAPTER 4 IN SCHEDULE 1 TO THE ACT)  

Division 1 - Preliminary  

SECTION 62  

62   INTERPRETATION  
Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this Part as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act.

Note 1:

The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this Part as in Schedule 1 to the Act as in force from time to time.

Note 2:

Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997 .




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.