Commonwealth Numbered Acts

Bank Account Debits Tax Legislation Amendment Act 1983 No. 110 of 1983 - SECT 4

4. Section 3 of the Principal Act is amended-

         (a)  by omitting ''in accordance with section 10'' from paragraph (c)
of the definition of ''excluded debit'' in sub-section (1) and substituting
''by the bank with which the account is kept''; and

   (b)  by omitting ''in accordance with sub-section 10 (3)'' from
paragraph (b) of the definition of ''exempt debit'' in sub-section (1) and
substituting ''for the purpose of recovering from the account holder an amount
equal to an amount of tax that the bank has paid or is liable to pay''.