Examples of IR Act in a sentence
A contravention of subsection (3) is not an offence but that subsection is a civil penalty provision for the purposes of section 83E of the IR Act.
A contravention of subsection (2) is not an offence but that subsection is a civil penalty provision for the purposes of the IR Act section 83E.
The IR Act section 98(4) and (5) apply in relation to the exercise of powers under this section as if the powers were exercised under that Act.
For the purposes of this section, the IR Act sections 82A and 103 apply as if references in those sections to section 84A were references to this section.
For the purposes of subsection (1) the Tribunal has all of the powers and duties of the Full Bench under the IR Act section 84A(4) to (8), and those provisions apply accordingly.