INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 17 - Rebates  

Subdivision AAD - Heritage conservation rebate  

SECTION 159UW   PROVISION OF INFORMATION TO RECOGNISED HERITAGE BODIES  

159UW(1)   [Information about heritage conservation works]  

In spite of section 16 , if the Minister considers that it would assist in determining whether to issue a provisional certificate or final certificate in relation to any heritage conservation works, the Minister may give information about the works, that was provided under section 159UG or 159UI, to a recognised heritage body for the purpose of enabling that body to provide advice to the Minister in relation to the works.

159UW(2)   [Information in applications for final certificate]  

In spite of section 16 , if the Minister considers that it would assist in determining whether to issue a final certificate in relation to any heritage conservation works, the Minister may give a copy of the provisional certificate in relation to the works, or information about the works, that was provided under section 159UM , to a recognised heritage body for the purpose of enabling that body to provide advice to the Minister in relation to the issue of the final certificate in relation to the works.

159UW(3)   [Secrecy requirements]  

Any person who is given information under this section, and any person or employee under his or her control, is subject to the same rights, privileges, obligations and liabilities, under subsections 16(2) and (3) in relation to that information, as if he or she were an officer within the meaning of section 16 .


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