Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)
Schedule 3 Promotion and implementation of schemes
Part 2 Consequential amendments
Taxation Administration Act 1953
15 Section 298-5 in Schedule 1
Repeal the section, substitute:
298-5 Scope of Subdivision
This Subdivision applies if:
(a) an administrative penalty is imposed on an entity by another Division in this Part; or
(b) a penalty is imposed on an entity by Subdivision 162-D of the *GST Act.
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