s 33
In forceApplication of Taxation Administration Act 2007
Part 4Rights and obligations of licensees
Division 1Calculation and payment of wagering tax
33 Application of Taxation Administration Act 2007
(1) Subject to this Division, the Taxation Administration Act 2007 applies, with the necessary changes, to the payment and recovery of wagering tax as if:
(a)
wagering tax were a tax payable under a taxation law; and
(b) a return under this Division were a return required to be lodged under a taxation law; and
(c)
a licensee were a person liable to pay tax under a taxation law.
(2) Nothing in subsection (1) affects the application of the Taxation Administration Act 2007 to any other matter referred to in this Act.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.