Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-1 - THE AUSTRALIAN TAXATION OFFICE  

Division 356 - General administration of tax laws  

Subdivision 356-A - Indirect tax laws  

SECTION 356-5  

356-5   COMMISSIONER HAS GENERAL ADMINISTRATION OF INDIRECT TAX LAWS  

The Commissioner has the general administration of each *indirect tax law.