HIGHER EDUCATION FUNDING ACT 1988
CHAPTER 6
-
MISCELLANEOUS
SECTION 112A
APPLICATION OF THE
TAXATION ADMINISTRATION ACT 1953
112A(1)
Chapters 4 , 4A , 4B , 5 , 5A and 5B are taken to be, and are taken always to have been, taxation laws for the purposes of the Taxation Administration Act 1953 .
112A(2)
Subsection (1), in so far as it applies to Chapters 4A , 4B , 5 , 5A and 5B , does not have the effect of making a person liable to a penalty for any act or omission that happened before the commencement of this section.
Chapters 4 , 4A , 4B , 5 , 5A and 5B are taken to be, and are taken always to have been, taxation laws for the purposes of the Taxation Administration Act 1953 .
112A(2)
Subsection (1), in so far as it applies to Chapters 4A , 4B , 5 , 5A and 5B , does not have the effect of making a person liable to a penalty for any act or omission that happened before the commencement of this section.
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