4
In forceRelationship with Taxation Administration Act 2007
Part 1Preliminary matters
4 Relationship with Taxation Administration Act 2007
The relationship between this Act and the
Taxation Administration Act 2007 (the TAA) is stated in section 5 of the TAA.
Note
Section 5 of the TAA provides that this Act (which is a taxation law as defined in the
TAA) must be read together with the TAA as a single Act. Accordingly,
Part 5 of the TAA imposes a liability to pay interest and penalty tax for a failure to pay payroll tax under this Act.
This Act’s bill:Explanatory statementSecond reading speech
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