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Tax Administration Act 1994

Assessments

109A: Transitional provision affecting assessments

You could also call this:

"Notices about old tax returns are treated as if they were made under the new tax rules"

Illustration for Tax Administration Act 1994

You get a notice of assessment on or after 1 April 1995. This notice is about return periods before 1 April 1995. It is treated as if it was made under the Tax Administration Act 1994.

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Topics:
Money and consumer rights > Taxes
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Part 6Assessments

109ATransitional provision affecting assessments

  1. A notice of assessment issued on or after 1 April 1995 and relating to return periods before that date shall be deemed to have been made under the Tax Administration Act 1994.

Notes
  • Section 109A: inserted (with effect on 1 April 1995), on , by section 79(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).