Taxation Administration Act 1996

The amendments make it clear that the Chief Commissioner can issue a notice of assessment under the Taxation Administration Act 1996 of the liability of a person to pay tax or related charges for which the person is jointly and severally liable with another person, even if a notice of assessment has been issued to the other person. The provisions of the Act relating to assessments, and objections to assessments, will apply in respect of the notice.

The amendments also ensure certain provisions of the Petroleum Products Subsidy Act 1997 and the regulation under that Act continue to apply for investigation and enforcement purposes.

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