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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.