Commonwealth Numbered Acts

Bank Account Debits Tax Legislation Amendment Act 1983 No. 110 of 1983 - SECT 12

12. Section 16 of the Principal Act is amended-

         (a)  by omitting from sub-section (1) ''by the bank'';


         (b)  by omitting from sub-section (2) ''under this Act'' and
substituting ''by virtue of sub-section 8 (2)'';

   (c)  by inserting ''or account holders'' in sub-section (2) after
''account holder''; and

         (d)  by omitting from sub-section (3) ''on the person or persons
liable to pay the tax'' and substituting-

''on-

   (a)  in a case to which sub-section (1) applies-the bank; or

   (b)  in a case to which sub-section (2) applies-the account holder.''.