Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-10 - COMMISSIONER ' S REMEDIAL POWER  

Division 370 - Commissioner ' s remedial power  

Subdivision 370-A - Commissioner ' s remedial power  

SECTION 370-20  

370-20   COMMENCEMENT OF DETERMINATIONS  


A determination made under section 370-5 , or a repeal made under section 370-15 , must not commence before the first day it is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 of the Legislation Act 2003 .

 

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