Commonwealth Numbered Acts

Income Tax (Rates) Amendment Act 1983 No. 15 of 1983 - SECT 3

3. Section 3 of the Principal Act is amended by inserting after paragraph (a)
of the definition of ''tax'' in sub-section (1) the following paragraph:

''(aa) income tax payable by a person in the capacity of a trustee of a trust
estate, being a person who is liable to be assessed and to pay tax under
sub-section 98 (3) of the Assessment Act;''.
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