Commonwealth Numbered Acts

Bank Account Debits Tax Legislation Amendment Act 1983 No. 110 of 1983 - SECT 13

13. Section 17 of the Principal Act is amended by omitting paragraphs (2) (a)
and (b) and substituting the following paragraphs:

''(a) additional tax is payable under this section by reason of an act of
omission referred to in sub-section 16 (1); and

   (b)  a prosecution is instituted in respect of an offence against
        section 12 or sub-section 38 (2) in relation to that act or
        omission,''.