New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 5

5 Application of Act to State tax-equivalent regime

(1) For the purpose of the administration and enforcement of the State tax-equivalent regime, the provisions of Part 4A of the Public Finance and Audit Act 1983 , and any other provisions of that Act or the regulations under that Act, insofar as they relate to the State tax-equivalent regime, are taken to be a taxation law.

(2) To avoid doubt, amounts payable as tax-equivalents under the State tax-equivalent regime in accordance with Part 4A of the Public Finance and Audit Act 1983 are taxes for the purposes of this Act.

(3) Part 10 (Objections and reviews) does not apply in respect of an assessment of liability under the State tax-equivalent regime or any other decision of the Chief Commissioner under Part 4A of the Public Finance and Audit Act 1983 .

(4) In this section:
"State tax-equivalent regime" has the meaning given by Part 4A of the Public Finance and Audit Act 1983 .