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Taxation Administration Act 1997
4Meaning of taxation laws
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### 4 Meaning of taxation laws
> The following are taxation laws:
>
> > > (a) this Act;
> >
> > > (ab) [*\[Section 4 Amended by No. 17 of 2001, s. 4, Applied:01 Jul 2001\]*](/view/html/inforce/2001-07-01/act-2001-017#GS4@EN) [Debits Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-016) ;
> >
> > > (ac) [*\[Section 4 Amended by No. 17 of 2001, s. 4, Applied:01 Jul 2001\]*](/view/html/inforce/2001-07-01/act-2001-017#GS4@EN) [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) ;
> >
> > > (b) [*\[Section 4 Amended by No. 36 of 2004, s. 42, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS42@Hpa@EN) [*\[Section 4 Amended by No. 3 of 2006, s. 23, Applied:26 Jun 2006\]*](/view/html/inforce/2006-06-26/act-2006-003#GS23@EN) [Land Tax Rating Act 2000](/view/html/inforce/2026-04-12/act-2000-073) ;
> >
> > > (ba) [*\[Section 4 Amended by No. 77 of 2000, s. 4, Applied:01 Jan 2001\]*](/view/html/inforce/2001-01-01/act-2000-077#GS4@EN) [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2000-074) ;
> >
> > > (c) [*\[Section 4 Amended by No. 36 of 2004, s. 42, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS42@Hpb@EN) [*\[Section 4 Amended by No. 16 of 2008, Sched. 4, Applied:01 Jul 2008\]*](/view/html/inforce/2008-07-01/act-2008-016#JS4@Ja3@GC1@EN) [Pay-roll Tax Act 1971](/view/html/inforce/2026-04-12/act-1971-043) ;
> >
> > > (d) [*\[Section 4 Amended by No. 36 of 2004, s. 42, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS42@Hpb@EN) [*\[Section 4 Amended by No. 16 of 2008, Sched. 4, Applied:01 Jul 2008\]*](/view/html/inforce/2008-07-01/act-2008-016#JS4@Ja3@GC1@EN) [Payroll Tax Act 2008](/view/html/inforce/2026-04-12/act-2008-016) .