Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon. P.J. Keating, M.P.)AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953
Two consequential amendments are to be made to the Taxation Administration Act 1953 on account of changes being made to the Income Tax Assessment Act 1936. The amendments relate to the definition of a statement made to a taxation officer and will take account of a change in procedure following the introduction of a system of full self-assessment for companies and certain other funds.
A more detailed explanation of the provisions of the Bill is contained in the following notes.
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