TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 27 27. (1) Where 2 or more instruments together but not separately relate to the same matter, for the purposes of a tax law the instruments shall be treated as a single instrument executed at the time when the later or last instrument respectively was executed.

Australian Capital Territory Repealed Acts

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This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 27

27. (1) Where 2 or more instruments together but not separately relate to the same matter, for the purposes of a tax law the instruments shall be treated as a single instrument executed at the time when the later or last instrument respectively was executed.

(2) Where one instrument relates to several distinct matters in respect of which tax or duty is payable, for the purposes of a tax law, each matter shall be treated as if it were dealt with in a separate instrument.

Valuation of foreign currency

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