International Tax Agreements Act 1953

SECTION 4   INCORPORATION OF ASSESSMENT ACT  

4(1)    

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Subject to subsection (2) , the Assessment Act is incorporated and shall be read as one with this Act.

Note:

An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .

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History

S 4(1) amended by No 145 of 2010, s 3 and Sch 2 item 56, by inserting the note at the end, effective 17 December 2010.

4(2)    

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The provisions of this Act have effect notwithstanding anything inconsistent with those provisions contained in the Assessment Act (other than the provisions covered by subsection (3) ) or in an Act imposing Australian tax.

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History

S 4(2) amended by No 8 of 2022, s 3 and Sch 5 item 5, by substituting " the provisions covered by subsection (3) " . for " Part IVA of the Income Tax Assessment Act 1936 " , effective 1 July 2022.

S 4(2) amended by No 45 of 2011, s 3 and Sch 1 item 7, by substituting " the Income Tax Assessment Act 1936 " for " that Act " , effective 27 June 2011. For transitional provisions see note under s 3(1) .

S 4(2) amended by No 143 of 2007, s 3 and Sch 1 item 208, by omitting " section 160AO or " before " Part IV of that Act " , applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007.

S 4(2) amended by No 110 of 1981.

4(3)    

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This subsection covers the following provisions:

(a)    Part IVA of the Income Tax Assessment Act 1936 ;

(b)    Subdivision 195-C (Corporate collective investment vehicles) of the Income Tax Assessment Act 1997 .

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History

S 4(3) inserted by No 8 of 2022, s 3 and Sch 5 item 6, effective 1 July 2022.

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