Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 190

190. Section 32 of the Principal Act is amended-
(a) by omitting from sub-section (1) all the words after "apply" and
substituting "where, at the time of an employer's death, tax due by the
employer has not been assessed or paid";

   (b)  by omitting from sub-section (2) "against" and substituting "for the
        assessment and recovery of tax from";

   (c)  by inserting in sub-section (3) "of the returns referred to in Part IV
as have not been furnished by the deceased and such other" after "such";

   (d)  by inserting after sub-section (3) the following sub-section:

"(3A) Where the trustees are unable or refuse or fail to furnish a return, the
Commissioner may estimate and make an assessment of the amount of wages in
respect of which, in the Commissioner's judgment, tax ought to be paid.";

   (e)  by omitting from sub-section (5) ", further tax or additional tax";
        and

   (f)  by adding at the end thereof the following sub-section:

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

   (a)  further tax; and

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