New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 5A

5A Application of Act to community development levy

(1) For the purpose of the administration and enforcement of the scheme for the levying and payment of the community development levy under the Aboriginal Land Rights Act 1983 , Division 4A of Part 2 of that Act and any regulations made under that Division, are taken to be a taxation law.

(2) To avoid doubt, amounts payable for the community development levy under that Act are taxes for the purposes of this Act (other than Part 4).