reg 5B
In forceApplication of taxation Acts in non‑Commonwealth places
Part 7Taxation administration
Division 1The Taxation Administration Act
5B Application of taxation Acts in non‑Commonwealth places
In each taxation Act, unless the contrary intention appears, a reference (however expressed) to an Act administered by the Commissioner is to be read as including a reference to an Act of which the Commissioner has the general administration under an arrangement under the Commonwealth Places (Mirror Taxes Administration) Act 1999 section 5.
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[Regulation 47 amended: Gazette 7 Dec 2012 p. 6003.]
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