Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This Act extends to every external Territory and, except so far as the contrary intention appears, to acts, omissions, matters and things outside Australia, whether or not in a foreign country.
(2) Except where otherwise expressly provided, this Act extends to matters and things whether occurring before or after the commencement of this Act.
(3) In subsection (1), a reference to this Act includes a reference to the Taxation Administration Act 1953 to the extent to which that Act relates to this Act.