Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 130

Commissioner may require master or agent to make return

             (1)  The Commissioner may, by writing, require:

                     (a)  the master of a particular ship to which section 129 applies, or the agent or other representative in Australia of the owner or charterer of the ship; or

                     (b)  the master of a ship included in a class of ships to which section 129 applies, or the agent or other representative in Australia of the owner or charterer of the ship;

to make a return of the amounts so paid or payable.

             (2)  An instrument under paragraph (1)(a):

                     (a)  must be given to the master, agent or representative; and

                     (b)  is not a legislative instrument.

             (3)  An instrument under paragraph (1)(b) is a legislative instrument.



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