Taxation Administration Act 2007
3ATaxation law
Start here
Get a plain-English read of 3A
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2007.
3A Taxation law (1) A taxation law is any of the following: (a) this Act; (b) the Payroll Tax Act 2009; (ba) the Racing and Wagering Act 2024; (bb) the Totalisator Licensing and Regulation Act 2000; (c) the Stamp Duty Act 1978. (2) In addition, a taxation law includes a provision of any of the following as in force at any time (whether before or after the commencement of this section) to the extent to which a tax liability accrued under the provision: (a) the repealed Pay-roll Tax Act 1978; (b) the repealed Stamp Duty Act 1978; (ba) the repealed Property Activation Act 2019; (c) a law mentioned in subsection (1) (for example, the Stamp Duty Act 1978 when it was in force as the Taxation (Administration) Act 1978).