Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
This Subdivision applies for the purposes of the following provisions (the civil penalty provisions ):
(a) Division 290 of this Schedule (civil penalties for the promotion and implementation of schemes);
(aa) subsection 295-75(1) in this Schedule (possession of tobacco without relevant documentation);
(b) Part 5 of the Tax Agent Services Act 2009 (civil penalties for providing tax agent services while unregistered and for certain conduct when providing tax agent services).
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