A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 2   Consequential and miscellaneous amendments

Part 1   General

Income Tax Assessment Act 1936

33   Section 251A

Insert:

taxation law means an Act of which the Commissioner has the general administration, or regulations under such an Act, but does not include:

(a) Customs Acts as defined in section 4 of the Customs Act 1901; or

(b) Excise Acts as defined in section 4 of the Excise Act 1901; or

(c) the Diesel and Alternative Fuels Grants Scheme Act 1999; or

(d) a sales tax law as defined in section 5 of the Sales Tax Assessment Act 1992; or

(e) A New Tax System (Goods and Services Tax Transition) Act 1999.