146
CurrentApplication of Recovery of Imposts Act 1963
Part 10Miscellaneous
146 Application of Recovery of Imposts Act 1963
(1)
The Recovery of Imposts Act 1963 applies to the levy as if it were a tax payable to the Crown.
(2)
Section 2 of that Act extends to proceedings for the recovery of the levy from a local council.
(3)
For the purposes of that Act, the validity or invalidity of taxation legislation includes the validity or invalidity of a decision of the Treasurer under Part 4.
This Act’s bill:Explanatory memorandumSecond reading speech
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