A New Tax System (Family Assistance) (Administration) Act 1999

PART 6 - PROVISIONS RELATING TO INFORMATION  

Division 1 - Information gathering  

SECTION 153   Application of Division  

153(1)    
This Division:

(a) binds the Crown in all its capacities; and

(b) extends to:

(i) acts, omissions, matters and things outside Australia, whether or not in a foreign country; and

(ii) all persons, irrespective of their nationality or citizenship.

153(2)    
(Repealed by No 26 of 2018)

153(3)    
This Division does not make the Crown liable to be prosecuted for an offence.