Skip to content
In forceUpdated to 18 Dec 2023
Contents

Part 3 · Concessions and Relief

12. General exemption

(1)

The Minister may, by order in the Gazette, exempt any person or class of persons from all or any of the provisions of this Act, either generally or in a particular case and subject to such conditions as the Minister may impose.

(2)

Every order made under subsection (1) must be presented to Parliament as soon as possible after publication in the Gazette.

Part 4

Liability

Part 5

Assessment and Collection

Part 6

Recovery and Evasion

Part 7

Appeal

Part 8

Administration

Part 9

Miscellaneous

Part 10

Amendments to Other Acts and Final Provisions