Tax Administration Act 1994

Specific provisions

  • Heading: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

120J Purpose of specific provisions

  • (1) The purpose of sections 120K to 120V is to allow the general interest regime contained in this Part to apply to the specific tax or tax regime referred to in those sections.

    (2) The specific rules or applications specified in sections 120K to 120V do not apply to other Parts or sections of this Act, except where a tax law specifically provides that they do.

    Section 120J: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

    Section 120J(1): amended (with effect on 1 April 1997), on 23 September 1997, by section 82 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

    Section 120J(2): amended (with effect on 1 April 1997), on 23 September 1997, by section 82 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).