Modification of subsection 202EC(4) of the Income Tax Assessment Act 1936
51 Modification of subsection 202EC(4) of the Income Tax Assessment Act 1936
.(1) If information covered by paragraph 41(e) is disclosed to the State Bank of South Australia under this Subdivision, subsection 202EC(4) of the Income Tax Assessment Act 1936 has effect as if the reference in that subsection to subsection 202EC(1) of that Act included a reference to section 47 of this Act.
If information covered by paragraph 41(e) is disclosed to a designated subsidiary of the State Bank of South Australia under this Subdivision, subsection 202EC(4) of the Income Tax Assessment Act 1936 has effect as if the reference in that subsection to subsection 202EC(1) of that Act included a reference to section 48 of this Act.
Subdivision C—Common provisions
Division deemed to be a taxation law for the purposes of section 8WB of the Taxation Administration Act 1953
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.