sec.1021References in Taxation Administration Act 2001

### sec.1021 References in Taxation Administration Act 2001 For the purpose of this part, unless the context otherwise requires— a reference in the Taxation Administration Act 2001 to a tax law includes former chapter 6; and a reference in the Taxation Administration Act 2001 to a tax law liability includes a liability for a royalty-related amount under a former provision of this Act; and a reference in the Taxation Administration Act 2001 to an assessment or reassessment includes an assessment or reassessment under a former provision of this Act; and a reference in the Taxation Administration Act 2001 to unpaid tax interest includes unpaid royalty interest under a former provision of this Act; and a reference in the Taxation Administration Act 2001 to penalty tax includes a royalty penalty amount under a former provision of this Act; and a reference in the Taxation Administration Act 2001 to a civil penalty includes a civil penalty under former chapter 6; and a reference in the Taxation Administration Act 2001 to a royalty fee includes a prescribed fee under a former provision of this Act that was required to accompany a royalty return. s 1021 ins 2020 No. 30 s 85 - (a) a reference in the Taxation Administration Act 2001 to a tax law includes former chapter 6; and - (b) a reference in the Taxation Administration Act 2001 to a tax law liability includes a liability for a royalty-related amount under a former provision of this Act; and - (c) a reference in the Taxation Administration Act 2001 to an assessment or reassessment includes an assessment or reassessment under a former provision of this Act; and - (d) a reference in the Taxation Administration Act 2001 to unpaid tax interest includes unpaid royalty interest under a former provision of this Act; and - (e) a reference in the Taxation Administration Act 2001 to penalty tax includes a royalty penalty amount under a former provision of this Act; and - (f) a reference in the Taxation Administration Act 2001 to a civil penalty includes a civil penalty under former chapter 6; and - (g) a reference in the Taxation Administration Act 2001 to a royalty fee includes a prescribed fee under a former provision of this Act that was required to accompany a royalty return.