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TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 160
Recovery of tax paid on behalf of another person
160. Section 258 of the Principal Act is amended-
(a) by omitting "(including income tax, and tax of a similar nature to
provisional tax, under a State income tax law)"; and
(b) by adding at the end thereof the following sub-section:
"(2) In sub-section (1), 'tax' includes additional tax under section 207 or
Part VII.".
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