31A
CurrentEvidence
Part 5Miscellaneous
31A Evidence
Section
115 of the Taxation
Administration Act 1996 applies for the purposes of this Act as if—
(a)
this
Act were a taxation law for the purposes of that Act; and
(b)
an assessment under this Act of a person's liability to pay a levy (including interest and a penalty levy under Part
3 Division 1) were an assessment by the Commissioner under that
Act of the tax liability of a person; and
(c)
a reference in that section to the Commissioner included a reference to the Minister.
This Act’s bill:Second reading speech
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