357-80
CurrentContracts for schemes
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-5Rulings
Division 357Object and common rules
Subdivision 357-BCommon rules for rulings
357-80 Contracts for schemes
For the purposes of this Part, if a contract requiring a *scheme has been entered into, the scheme is taken to have begun to be carried out.
This Act’s bill:Second reading speech
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