12
CurrentNon-application of s 147 of Act
12 Non-application of s 147 of Act
Section 147(1) of the Act does not apply to a taxpayer if the taxpayer is not required to pay the tax for an instrument, transaction or matter under—
(a)
for a liability to pay a tax, other than payroll tax or a royalty—an agreement between the taxpayers liable to pay the tax for the instrument, transaction or matter; or
(b)
an Act relating to the instrument, transaction or matter; or
(c)
a court order or decision of QCAT.
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