Taxation Administration Act 2001
sec.179Definitions for division
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sec.179 Definitions for division
In this division— former , for a provision of this Act, the Mineral Resources Act 1989 or the Petroleum and Gas (Production and Safety) Act 2004 , means the provision as in force from time to time before the commencement. post-commencement liability means a liability for tax other than a pre-commencement liability. pre-commencement liability means a liability for a royalty-related amount under the Mineral Resources Act 1989 or the Petroleum and Gas (Production and Safety) Act 2004 arising before the commencement. s 179 ins 2020 No. 30 s 154