Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesFor the purposes of this Division, treat a person as possessing a thing if the person:
(a) receives or obtains possession of the thing; or
(b) has control over the disposition of the thing (whether or not the thing is in the custody of the person); or
(c) has joint possession of the thing with one or more other persons.
308-510(2)
To avoid doubt, subsection (1) does not limit, for the purposes of this Division, when a person possesses a thing.
308-510(3)
For the purposes of this Division, a person may possess tobacco plant even if the plant is in the ground.
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