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Taxation Administration Act 1999
139Determination of amounts payable under tax laws
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139 Determination of amounts payable under tax laws
(1) The Minister may determine the following:
(a) the amount of tax, duty or licence fee payable under a tax law;
(b) the rate or differential rates at which, or the method by which,
an amount of tax, duty, a licence fee or interest, payable under a
tax law is to be calculated;
(c) a scale of allowances for expenses of witnesses under
section 82 (5).
(2) A determination under subsection (1) is a disallowable instrument.