S 163 repealed by No 2 of 2015, s 3 and Sch 4 item 69, applicable to an FBT year that commences on or after 1 July 2015. S 163 formerly read:
SECTION 163 APPLICATION OF ACT
163(1)
This Act extends to every external Territory and, except so far as the contrary intention appears, to acts, omissions, matters and things outside Australia, whether or not in a foreign country.
163(2)
Except where otherwise expressly provided, this Act extends to matters and things whether occurring before or after the commencement of this Act.
163(3)
This Act binds the Crown in right of each of the States and of the Northern Territory.
History
S 163(3) amended by No 59 of 2015, s 3 and Sch 2 item 209, by substituting
"
and of the Northern Territory
"
for
"
, of the Northern Territory and of Norfolk Island
"
, effective 1 July 2016.
163(4)
In subsection (1), a reference to this Act includes a reference to the
Taxation Administration Act 1953
to the extent to which that Act relates to this Act.
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