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.
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 .

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.

 

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