Subdivision 4—General 201RH Taxation Administration Act 1997 S. 201RH inserted by (1) This Part is to be read together with the Taxation No. 23/2010 Administration Act 1997 which provides for the s. 9. administration and enforcement of this Part and other taxation laws. (2) Despite subsection (1), nothing in the Taxation makes a member, Administration Act 1997 officer or employee of the Growth Areas Authority or the Department a tax officer within the meaning of that Act. 201RI Part binds the Crown S. 201RI inserted by No. 23/2010 This Part binds the Crown in right of and, so far s. 9. as the legislative power of the Parliament permits, the Crown in all its other capacities. Division 2—Imposition of growth areas infrastructure contribution Subdivision 1—Liability for GAIC 201S Imposition of growth areas infrastructure S. 201S contribution inserted by No. 23/2010 (1) Subject to section 201SA, a growth areas s. 9. infrastructure contribution is imposed in respect of the first GAIC event to occur in relation to any land in the contribution area unless the person liable to pay the contribution is exempted from that liability, in which case a growth areas infrastructure contribution is imposed in respect of the next GAIC event that occurs in relation to that land. Note Exemptions and reductions of liability to pay growth areas infrastructure contributions are set out in Division 3.
Subdivision 4—General S. 201RH inserted by No. 23/2010 s. 9. 201RH Taxation Administration Act 1997 (1) This Part is to be read together with the Taxation Administration Act 1997 which provides for the administration and enforcement of this Part and other taxation laws. (2) Despite subsection (1), nothing in the Taxation Administration Act 1997 makes a member, officer or employee of the Growth Areas Authority or the Department a tax officer within the meaning of that Act. S. 201RI inserted by No. 23/2010 s. 9. 201RI Part binds the Crown This Part binds the Crown in right of and, so far as the legislative power of the Parliament permits, the Crown in all its other capacities. Division 2—Imposition of growth areas infrastructure contribution Subdivision 1—Liability for GAIC S. 201S inserted by No. 23/2010 s. 9. 201S Imposition of growth areas infrastructure contribution (1) Subject to section 201SA, a growth areas infrastructure contribution is imposed in respect of the first GAIC event to occur in relation to any land in the contribution area unless the person liable to pay the contribution is exempted from that liability, in which case a growth areas infrastructure contribution is imposed in respect of the next GAIC event that occurs in relation to that land. Note Exemptions and reductions of liability to pay growth areas infrastructure contributions are set out in Division 3.