Extent of Commissioner’s general administration of this Act

In force

The Commissioner has the general administration of this Act to the following extent:

(a)

this Chapter;

(b)

paragraph 8(1)(c);

(c)

Division 3 of Part 4.1;

(d)

Part 4.2, so far as it relates to reviewable Commissioner decisions.

Note:

One effect of this is that these provisions are taxation laws for the purposes of the Taxation Administration Act 1953.

Research tools for this sectionSubscription

The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.