South Australian Consolidated Acts

EMERGENCY SERVICES FUNDING ACT 1998 - SECT 31A

31A—Evidence

Section 115 of the Taxation Administration Act 1996 applies for the purposes of this Act as if—

            (a)         this Act were a taxation law for the purposes of that Act; and

            (b)         an assessment under this Act of a person's liability to pay a levy (including interest and a penalty levy under Part 3 Division 1) were an assessment by the Commissioner under that Act of the tax liability of a person; and

            (c)         a reference in that section to the Commissioner included a reference to the Minister.