3
In forcePurposes of Act and relationship with revenue laws
Part 1Preliminary
Division 2Purpose and application of Act
3 Purposes of Act and relationship with revenue laws
(1)
The main purpose of this Act is to make general provision about the administration and enforcement of revenue laws.
(2)
Nothing in this Act prevents a revenue law making specific provision about the administration and enforcement of that law.
(3)
Each revenue law must be read together with this Act as if they together formed a single Act.
(4)
Another purpose of this Act is to make provision about the administration and enforcement of recognised laws.
This Act’s bill:Explanatory memorandum
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