Taxation Administration Act 1953
In this Act (except Schedule 1 ), unless the contrary intention appears -
has the meaning given by Schedule 1 .
has the meaning given by section 14ZZV .
has the meaning given by section 14ZZU .
(a) do an act; or
(b) omit to perform an act.
excess concessional contributions determination
has the same meaning as in subsection 995-1(1) of the Income Tax Assessment Act 1997 .
exempt Australian government agency
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .
general interest charge
means the charge worked out under Part IIA .
ineligible income tax remission decision
has the meaning given by section 14ZS .
(a) the Immigration Secretary; or
(b) an employee of the Immigration Department.
has the meaning given by subsection 14ZY(2) .
See also subsection (2).
Despite the definition of taxation law in subsection (1), an Excise Act (as defined in subsection 4(1) of the Excise Act 1901 ) is not a taxation law for the purposes of Part III of this Act.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.