Northern Territory Consolidated Acts

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TAXATION ADMINISTRATION ACT - SECT 3A

Taxation law

    (1)     A taxation law is any of the following:

        (a)     this Act;

        (b)     the Payroll Tax Act ;

        (c)     the Stamp Duty Act .

    (2)     In addition, a "taxation law" includes a provision of any of the following as in force at any time (whether before or after the commencement of this section) to the extent to which a tax liability accrued under the provision:

        (a)     the repealed Pay-roll Tax Act ;

        (b)     the repealed Stamp Duty Act ;

        (c)     a law mentioned in subsection (1) (for example, the Stamp Duty Act when it was in force as the Taxation (Administration) Act ).



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