Australian Capital Territory Consolidated Acts

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TAXATION ADMINISTRATION ACT 1999 - SECT 56A

Definitions for div 7.2

In this division:

"arrangement", for payment of an assessment amount, means an extension of time for payment, or the acceptance of payment by instalments, under section 52 (Arrangements for payment of tax).

"assessment amount", for a corporation, means the amount of tax liability in an assessment notice issued to the corporation.



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