s. 201SZI 201SZI Certificate not to be taken as an assessment S. 201SZI inserted by A certificate issued by the Commissioner under No. 23/2010 s. 9. this Subdivision is not to be taken to be an assessment for the purposes of Part 10 of the Taxation Administration Act 1997. Subdivision 6—GAIC to be paid into Consolidated Fund 201SZJ Commissioner to pay GAIC into Consolidated S. 201SZJ Fund inserted by No. 23/2010 (1) The Commissioner must transfer to the s. 9, amended by Consolidated Fund as soon as is practicable any No. 31/2011 money received in respect of a growth areas s. 20 (ILA s. 39B(1)). infrastructure contribution, including any interest paid under section 201SP or 201SV and any interest or penalty tax imposed under Part 5 of the Taxation Administration Act 1997. (2) Any amount taken to be paid to the Commissioner S. 201SZJ(2) inserted by under section 201SLM(1) is not required to be No. 31/2011 paid into, or transferred to, the Consolidated Fund s. 20. and subsection (1) does not apply to that amount. Division 3—Exemptions and reductions of GAIC liability Subdivision 1—General 201T Definition S. 201T inserted by In this Division, means the Growth Areas Board No. 23/2010 Infrastructure Contribution Hardship Relief Board s. 9. established under Subdivision 4. Subdivision 2—Exemptions other than exemptions granted by Governor in Council or Board 201TA Exemption from paying GAIC if no consideration S. 201TA inserted by (1) No growth areas infrastructure contribution is No. 23/2010 payable in respect of a dutiable transaction s. 9. relating to land that is made for no consideration.
S. 201SZI inserted by No. 23/2010 s. 9. 201SZI Certificate not to be taken as an assessment A certificate issued by the Commissioner under this Subdivision is not to be taken to be an assessment for the purposes of Part 10 of the Taxation Administration Act 1997. Subdivision 6—GAIC to be paid into Consolidated Fund S. 201SZJ inserted by No. 23/2010 s. 9, amended by No. 31/2011 s. 20 (ILA s. 39B(1)). 201SZJ Commissioner to pay GAIC into Consolidated Fund (1) The Commissioner must transfer to the Consolidated Fund as soon as is practicable any money received in respect of a growth areas infrastructure contribution, including any interest paid under section 201SP or 201SV and any interest or penalty tax imposed under Part 5 of the Taxation Administration Act 1997. S. 201SZJ(2) inserted by No. 31/2011 s. 20. (2) Any amount taken to be paid to the Commissioner under section 201SLM(1) is not required to be paid into, or transferred to, the Consolidated Fund and subsection (1) does not apply to that amount. Division 3—Exemptions and reductions of GAIC liability Subdivision 1—General S. 201T inserted by No. 23/2010 s. 9. 201T Definition s. 201SZI In this Division, Board means the Growth Areas Infrastructure Contribution Hardship Relief Board established under Subdivision 4. Subdivision 2—Exemptions other than exemptions granted by Governor in Council or Board S. 201TA inserted by No. 23/2010 s. 9. 201TA Exemption from paying GAIC if no consideration (1) No growth areas infrastructure contribution is payable in respect of a dutiable transaction relating to land that is made for no consideration.
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