References in Taxation Administration Act 2001
888 References in Taxation Administration Act 2001
For the purpose of this part, unless the context otherwise requires—
a reference in the Taxation Administration Act 2001 to a tax law includes former chapter 11; and
a reference in the Taxation Administration Act 2001 to a tax law liability includes a liability for a royalty-related amount under a former provision of this Act; and
a reference in the Taxation Administration Act 2001 to an assessment or reassessment includes an assessment or reassessment under a former provision of this Act; and
a reference in the Taxation Administration Act 2001 to unpaid tax interest includes unpaid royalty interest under a former provision of this Act; and
a reference in the Taxation Administration Act 2001 to penalty tax includes a royalty penalty amount under a former provision of this Act; and
a reference in the Taxation Administration Act 2001 to a civil penalty includes a civil penalty under former chapter 11; and
a reference in the Taxation Administration Act 2001 to a royalty fee includes a prescribed fee under a former provision of this Act that was required to accompany a royalty return.
This provision refers to the regulations (prescribed fee
). Made under this Act:
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