Commonwealth Consolidated Acts

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HIGHER EDUCATION FUNDING ACT 1988 - SECT 112A

Application of the Taxation Administration Act 1953

             (1)  Chapters 4, 4A, 4B, 5, 5A and 5B are taken to be, and are taken always to have been, taxation laws for the purposes of the Taxation Administration Act 1953 .

             (2)  Subsection (1), in so far as it applies to Chapters 4A, 4B, 5, 5A and 5B, does not have the effect of making a person liable to a penalty for any act or omission that happened before the commencement of this section.



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