Sch 1 (Savings, transitional and other), s 4
CurrentAssessments of existing liabilities
Schedule 1Savings, transitional and other provisions
Part 2Provisions arising from enactment of this Act
4 Assessments of existing liabilities
The power to make an assessment under Part 3 extends to a tax liability existing before the commencement of that Part.
This Act’s bill:Explanatory memorandumSecond reading speech
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