Petroleum Resource Rent Tax Assessment Act 1987

S 108A repealed by No 8 of 2019, s 3 and Sch 8 item 14, effective 1 April 2019. S 108A formerly read:

SECTION 108A OFFSHORE INFORMATION NOTICES  
108A
For the purposes of this Act, section 264A (about offshore information notices) of the Income Tax Assessment Act 1936 applies as if:

(a) a reference to a taxpayer in that section were a reference to a person; and

(b) a reference to an assessment in that section were a reference to an assessment under Division 2 of Part VI of this Act; and

(c) a reference to the Income Tax Assessment Act 1936 in that section were a reference to this Act.

S 108A inserted by No 88 of 2013, s 3 and Sch 7 item 138, effective 1 July 2012.