The relationship between this Act and the Taxation Administration Act (the TAA ) is stated in section 5 of the TAA.
Note
Section 5 of the TAA provides that this Act (which is a taxation law as defined in the TAA) must be read together with the TAA as a single Act. Accordingly, Part 5 of the TAA imposes a liability to pay interest and penalty tax for a failure to pay payroll tax under this Act.