Victorian Current Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 95A

Definitions

In this Part—

"emergency" has the same meaning as in the Emergency Management Act 2013 ;

"legislated emergency tax relief" means any provisions of a taxation law that are stated to be legislated emergency tax relief for the purposes of this Part;

S. 95A def. of tax relief measure amended by No. 52/2021 s. 75.

"tax relief measure" means any of the following, in whole or part—

        (a)     a waiver of tax;

        (b)     a deferral of a tax liability;

        (c)     a refund of tax paid;

        (ca)     an offset of tax paid;

        (d)     a combination of any of the things referred to in paragraph (a), (b), (c) or (ca).

S. 95B inserted by No. 14/2020 s. 11.



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