Taxation Administration Regulations 2017
PART 5
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GENERIC RULES (CHAPTER 4 IN SCHEDULE 1 TO THE ACT)
Division 1
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Preliminary
SECTION 62
62
INTERPRETATION
Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this Part as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act.
Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this Part as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act.
Note 1:
The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this Part as in Schedule 1 to the Act as in force from time to time.
Note 2:
Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997 .
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