Commonwealth Consolidated Acts(1A) Section 5 of the Fringe Benefits Tax Assessment Act 1986 has effect as if this Act were part of that Act.
(1AA) Section 17 of the Petroleum Resource Rent Tax Assessment Act 1987 has effect as if this Act were part of that Act.
(1) Section 16 of the Income Tax Assessment Act 1936 has effect as if this Act were part of that Act.
(4) Section 45 of the Superannuation Guarantee (Administration) Act has effect as if this Act were part of that Act.
(5) Section 355‑5 in Schedule 1 to the Taxation Administration Act 1953 has effect as if this Act were part of that Act.
Note: The offences in this
Part are applied to other taxes by the later Parts of this Act. These taxes
are: (c)
fringe benefits tax (see Part IV); (d)
petroleum resource rent tax (see Part V); (f)
superannuation guarantee charge (see Part VII); (g)
goods and services tax (see Part VIII); (h)
wine equalisation tax (see Part IX); (i)
luxury car tax (see Part X).
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