A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 153 Application of Division

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 153

  (1)   This Division:

  (a)   binds the Crown in all its capacities; and

  (b)   extends to:

  (i)   acts, omissions, matters and things outside Australia, whether or not in a foreign country; and

  (ii)   all persons, irrespective of their nationality or citizenship.

  (3)   This Division does not make the Crown liable to be prosecuted for an offence.