Part 11 is to be read together with the Taxation Administration Act 1997 which provides for the administration and enforcement of that Part and other taxation laws.
Note to s. 11 amended by No. 63/2017 s. 16(2).
Note
Part 11 and any regulations made under this Act for the purposes of Part 11 are a taxation law under the Taxation Administration Act 1997 .
S. 6A inserted by No. 63/2017 s. 10, renumbered as s. 12 by No. 63/2017 s. 14.