24KApplication of Taxation Administration Act 1996

#### 24K Application of Taxation Administration Act 1996 24K Application of [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) > > (1) The [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097), Part 8 applies in relation to a participant in a shared equity scheme, with the following modifications— > > > > > (a) a reference to a taxpayer is to be read as a reference to a participant, > > > > > (b) a reference to a tax liability is to be read as a reference to compliance with the terms and conditions of the shared equity scheme, > > > > > (c) a reference to a taxation law, including in relation to the functions of an authorised officer or tax officer, is to be read as the terms and conditions of the shared equity scheme. > > > (2) In this section— > > > > participant includes a former participant. > > **s 24K:** Ins 2022 No 63, Sch 2\[2\].