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TAXATION ADMINISTRATION ACT 1996 - SECT 118A Actions for recovery of tax

TAXATION ADMINISTRATION ACT 1996 - SECT 118A

Actions for recovery of tax

118A Actions for recovery of tax

In any action for the recovery of any tax payable under this Act, a defendant cannot plead, and the court cannot take judicial notice of, any law relating to gaming which, but for this section, might be pleaded or noted judicially in answer to or avoidance of the claim in the action.