SWIMMING POOLS TAX REFUND ACT 1992 (Repealed)

SECTION 12   ACCESS TO PREMISES ETC  

12    Section 12E of the Sales Tax Procedure Act 1934 has effect, in addition to its effect under that Act, as if the application of the Taxation Administration Act 1953 in relation to declarations under section 4 of this Act were a purpose of a Sales Tax Assessment Act.