Taxation Administration Regulations 2017
Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this Part as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act.
Note 1:
The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this Part as in Schedule 1 to the Act as in force from time to time.
Note 2:
Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997 .
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