sec.82Existing decision of revenue commissioner about period to which royalty return must relate

sec.82 Existing decision of revenue commissioner about period to which royalty return must relate

This section applies to a decision made by the revenue commissioner under section 148Q(2)(a) or (b) of the expired regulation that was in effect immediately before the commencement. The decision is taken to be a decision made by the revenue commissioner under section 36(2)(a) or (b). (sec.82-ssec.1) This section applies to a decision made by the revenue commissioner under section 148Q(2)(a) or (b) of the expired regulation that was in effect immediately before the commencement. (sec.82-ssec.2) The decision is taken to be a decision made by the revenue commissioner under section 36(2)(a) or (b).