Document ID: chunk:federal_register_of_legislation:F2022C00376:body:0:p2
Version: federal_register_of_legislation:F2022C00376
Segment Type: other
Provision Reference: 
Character Range: 2953–6325

subsection 180-28(5) of the Act;

                  (d)     taxation officers performing functions for the purposes set out in subsection 180-28(5) of the Act; and

                  (e)     Employees of the University of Canberra, a body constituted under the University of Canberra Act 1989 (ACT), who are engaged by the Commonwealth to perform functions set out in subsection 180-28(5) of the Act.

           (2)   In subsection (1):

       taxation officer means a Commonwealth officer:
                  (a)     who is a taxation officer within the meaning given by section 355-30 of Schedule 1 to the Taxation Administration Act 1953; or
                  (b)     to whom Division 355 of Schedule 1 to the Taxation Administration Act 1953 applies due to the operation of section 355-15 of that Schedule.

         Note: Commonwealth officer has the meaning given by subsection 179-15(2) of the Act.
         HELP program Commonwealth officer has the meaning given by subsection 180-28(7) of the Act.

Endnotes

Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key
                                                o = order(s)
ad = added or inserted                          Ord = Ordinance
am = amended                                    orig = original
amdt = amendment                                par = paragraph(s)/subparagraph(s)
c = clause(s)                                       /sub‑subparagraph(s)
C[x] = Compilation No. x                        pres = present
Ch = Chapter(s)                                 prev = previous
def = definition(s)                             (prev…) = previously
Dict = Dictionary                               Pt = Part(s)
disallowed = disallowed by Parliament           r = regulation(s)/rule(s)
Div = Division(s)
exp =