10
CurrentReturn lodgment exemption
Schedule 3Savings, transitional and other provisions
Part 2Provisions consequent on enactment of this Act
10 Return lodgment exemption
A certificate in force or deemed to be in force under section 14 (Exemption from furnishing returns) of the old Act immediately before its repeal is taken to be an approval under Division 2 (Approval of special tax return arrangements) of Part 6 of the Taxation Administration Act 1996, and for that purpose is taken to be in terms appropriate to give it the same effect as it had as a certificate under that section of the old Act.
This Act’s bill:Explanatory memorandumSecond reading speech
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