117-45
CurrentCommissioner must give copy of determination to entity affected
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 3Collection, recovery and administration of other taxes
Part 3-15Major bank levy
Division 117Anti‑avoidance
Subdivision 117-BCommissioner may negate effects of schemes for MBL benefits
117-45 Commissioner must give copy of determination to entity affected
(1)
The Commissioner must give a copy of a determination under this Subdivision to the entity whose liability for levy under the Major Bank Levy Act 2017 is stated in the determination.
(2)
A failure to comply with subsection (1) does not affect the validity of the determination.
This Act’s bill:Second reading speech
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.