Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 188

188. Section 30 of the Principal Act is amended-

   (a)  by omitting sub-section (3C) and substituting the following
        sub-section:

"(3C) In sub-section (3), 'prescribed tax' means-

   (a)  tax within the meaning of sub-section 215 (2) of the Income Tax 
        Assessment Act 1936 ;

   (b)  tax within the meaning of sub-section 32 (2) of the Sales Tax
        Assessment Act (No. 1) 1930 or of that sub-section as applied by Part
        V of the Sales Tax Assessment Act (No. 2) 1930, Part V of the Sales
        Tax Assessment Act (No. 3) 1930, Part V of the Sales Tax Assessment
        Act (No. 4) 1930, Part V of the Sales Tax Assessment Act (No. 5) 1930,
        Part V of the Sales Tax Assessment Act (No. 6) 1930, Part V of the
        Sales Tax Assessment Act (No. 7) 1930, Part V of the Sales Tax
        Assessment Act (No. 8) 1930 or Part V of the Sales Tax Assessment Act
        (No. 9) 1930;

   (c)  charge within the meaning of sub-section 27 (2) of the Tobacco Charges
        Assessment Act 1955; or

   (d)  tax within the meaning of the sub-section 47 (2) the Wool Tax
        (Administration) Act 1964."; and

   (b)  by omitting sub-section (8) and substituting the following
        sub-section:

"(8) In this section, unless the contrary intention appears, 'tax' includes-

   (a)  further tax; and

   (b)  additional tax under section 27 or 42.".