Commonwealth Numbered Acts

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Bank Account Debits Tax Legislation Amendment Act 1983 No. 110 of 1983 - SECT 5

Liability to tax

5. Section 8 of the Principal Act is amended by omitting from sub-section
(1) ''the bank with which the account is kept is liable'' and substituting
''the bank with which the account is kept and the account holder or, if there
are 2 or more account holders, those account holders are jointly and severally
liable''. 


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