Taxation Administration Act 2001
sec.180Application of ss 13A and 19
Start here
Get a plain-English read of sec.180
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2001.
sec.180 Application of ss 13A and 19
Sections 13A and 19 apply to the commissioner in relation to an assessment, amendment or reassessment even if it relates to a pre-commencement liability. Subsection (1) applies despite the Mineral Resources Act 1989 , section 887(2)(a) and the Petroleum and Gas (Production and Safety) Act 2004 , section 1020(2)(a). s 180 ins 2020 No. 30 s 154 (sec.180-ssec.1) Sections 13A and 19 apply to the commissioner in relation to an assessment, amendment or reassessment even if it relates to a pre-commencement liability. (sec.180-ssec.2) Subsection (1) applies despite the Mineral Resources Act 1989 , section 887(2)(a) and the Petroleum and Gas (Production and Safety) Act 2004 , section 1020(2)(a).