Australian Capital Territory Consolidated Acts

TAXATION ADMINISTRATION ACT 1999 - SECT 139

    (1)     The Minister may determine the following:

        (a)     the amount of tax, duty or licence fee payable under a tax law;

        (b)     the rate or differential rates at which, or the method by which, an amount of tax, duty, a licence fee or interest, payable under a tax law is to be calculated;

        (c)     a scale of allowances for expenses of witnesses under section 82 (5).

    (2)     A determination under subsection (1) is a disallowable instrument.

Note     A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.