For the purposes of
this Division and for the purposes of applying the Taxation Administration Act
in relation to the operation of this Division —
(a) the
FHOG Act is to be treated as if it were a taxation Act; and
(b) the
FHOG Act applies to and in relation to an application under this Division, to
the extent that it can be applied for those purposes, as if —
(i)
a reference in the FHOG Act to an application or an
applicant were a reference to the application or applicant under this
Division; and
(ii)
the reference in the FHOG Act section 37(1)(a) to
functions of the Commissioner were a reference to functions of the
Commissioner related to an application under this Division;
and
(c) this
Act and the Taxation Administration Act apply in relation to any information
given to the Commissioner for the purposes of the FHOG Act by a person who is
an applicant under this Division as if the information had been given to the
Commissioner for the purposes of this Division.
[Section 146 amended: No. 12 of 2019 s. 52.]
[Division 4A (s. 147A-147G) deleted: No. 16 of 2022 s. 21.]