22Application of certain provisions of Taxation Administration Act 1997

22 Application of certain provisions of Taxation Administration Act 1997

(1)  Parts 8 and 9 of the Taxation Administration Act 1997 (that Act) apply under this Act as if –

(a) a reference in those Parts of that Act to a "required record" includes a reference to a record required to be kept for the purposes of this Act; and

(b) a reference in those Parts of that Act to an "authorised officer" were a reference to an authorised officer within the meaning of this Act; and

(c) a reference in those Parts of that Act to a "taxation law" included a reference to this Act; and

(d) a reference in those Parts of that Act to a "tax officer" were a reference to an authorised officer within the meaning of this Act; and

(e) a reference in those Parts of that Act to a "taxpayer" were a reference to a claimant (including a former claimant) within the meaning of this Act; and

(f) the reference in section 60(1) of that Act to a "person's tax liability under a taxation law to be properly assessed" were a reference to a person's claim to be properly decided within the meaning of this Act; and

(g) the reference in section 65(2) of that Act to a "person's tax liability" were a reference to a person's eligibility for a rebate under this Act; and

(h) section 67(1B) of that Act were omitted; and

(i) section 67(1C)(a) of that Act were omitted; and

(j) the reference in section 68 of that Act to "the assessment or collection of tax" were a reference to a claim under this Act; and

(k) the reference in section 69(2) of that Act to a "liability under a taxation law" were a reference to a claim under this Act; and

(l) section 71(1)(d) of that Act were omitted.

(2)  For the purposes of Parts 8 and 9 of the Taxation Administration Act 1997 as applied under subsection (1) , a term used in those Parts has the same meaning in this Act as it has in that Act, unless otherwise –

(a) specified in this section; or

(b) prescribed in the regulations.

(3)  Regulations made under this Act may modify the application of Parts 8 and 9 of the Taxation Administration Act 1997 as applied under subsection (1) .