Document ID: chunk:federal_register_of_legislation:F2025C00013:reg:65
Version: federal_register_of_legislation:F2025C00013
Segment Type: reg
Provision Reference: reg 65
Character Range: 70707–71342

65  Interpretation
  Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this Part as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act.
Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this Part as in Schedule 1 to the Act as in force from time to time.
Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997.

Division 2—The Australian Taxation Office

Subdivision A—Powers to obtain information and evidence