Commonwealth Numbered Acts

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DEPARTURE TAX COLLECTION AMENDMENT ACT 1981 No. 132 of 1981 - SECT 3

Persons exempt from tax

3. Section 5 of the Principal Act is amended by omitting paragraph (1) (a) and
substituting the following paragraph:



"(a) a person who is not 12 years of age, that is to say, the 12th anniversary
of whose birth has not occurred;". 


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