Delegations. A delegation made under an old Act and in force immediately before the commencement day continues in force on and after that day as a delegation made under section 10 of the Taxation Administration Act 2003. 37. Certificates of exemption from tax (Debits Tax Assessment Act 1990, s. 11) (1) A certificate issued under section 11 of the Debits Tax Assessment Act 1990 and in force immediately before the commencement day continues in force on and after that day as a certificate issued under section 10 of the Debits Tax Assessment Act 2002. (2) Where section 13(1) of the Debits Tax Assessment Act 2002 applies in relation to a certificate issued under section 11 of the Debits Tax Assessment Act 1990 the Commissioner cannot make a reassessment of the amount of debits tax payable on a debit for the purpose of giving effect to that section more than 3 years after — (a) if the financial institution has recovered the amount of the debits tax paid on the debit from the customer — the date on which that amount was recovered; or (b) otherwise — the date on which the debits tax on the debits was paid.
Appears in 5 contracts
Sources: Commercial Tenancy Agreement, Commercial Tenancy Agreement, Commercial Tenancy Agreement
Delegations. A delegation made under an old Act and in force immediately before the commencement day continues in force on and after that day as a delegation made under section 10 of the Taxation Administration Act 2003. Division 3 — Debits tax 37. Certificates of exemption from tax (Debits Tax Assessment Act 1990, s. 11)
(1) A certificate issued under section 11 of the Debits Tax Assessment Act 1990 and in force immediately before the commencement day continues in force on and after that day as a certificate issued under section 10 of the Debits Tax Assessment Act 2002.
(2) Where section 13(1) of the Debits Tax Assessment Act 2002 applies in relation to a certificate issued under section 11 of the Debits Tax Assessment Act 1990 the Commissioner cannot make a reassessment of the amount of debits tax payable on a debit for the purpose of giving effect to that section more than 3 years after —
(a) if the financial institution has recovered the amount of the debits tax paid on the debit from the customer — the date on which that amount was recovered; or
(b) otherwise — the date on which the debits tax on the debits was paid.. Division 4 — Land tax
Appears in 4 contracts
Sources: Commercial Tenancy (Retail Shops) Agreements Act 1985, Commercial Tenancy (Retail Shops) Agreement, Commercial Tenancy (Retail Shops) Agreement
Delegations. A delegation made under an old Act and in force immediately before the commencement day continues in force on and after that day as a delegation made under section 10 of the Taxation Administration Act 2003. 37. Certificates of exemption from tax (Debits Tax Assessment Act 1990, s. 11)
(1) A certificate issued under section 11 of the Debits Tax Assessment Act 1990 and in force immediately before the commencement day continues in force on and after that day as a certificate issued under section 10 of the Debits Tax Assessment Act 2002.
(2) Where section 13(1) of the Debits Tax Assessment Act 2002 applies in relation to a certificate issued under section 11 of the Debits Tax Assessment Act 1990 the Commissioner cannot make a reassessment of the amount of debits tax payable on a debit for the purpose of giving effect to that section more than 3 years after —
(a) if the financial institution has recovered the amount of the debits tax paid on the debit from the customer — the date on which that amount was recovered; or
(b) otherwise — the date on which the debits tax on the debits was paid.. 38. Exemptions for certain home unit owners (Land Tax Assessment Act 1976, s. 19) If the amount of land tax payable on land for the financial year commencing on 1 July 2001 was assessed under section 19 of the Land Tax Assessment Act 1976, then on and after the commencement day section 16 of the Land Tax Assessment
Appears in 4 contracts
Sources: Commercial Tenancy Agreement, Commercial Tenancy Agreement, Commercial Tenancy Agreement