Commonwealth Numbered Acts

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TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 193

Joint taxpayers
193. Section 35 of the Principal Act is amended by adding at the end thereof
the following sub-section:

"(2) In sub-section (1), 'tax' includes-

   (a)  further tax; and

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


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