Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 220

220. Section 35 of the Principal Act is amended-

   (a)  by omitting from sub-section (1) "he had not paid the whole of the tax
        payable up to the date of his death" and substituting "tax due by the
        taxpayer has not been assessed or paid";
(b) by inserting in sub-section (3) "refuse or" before "fail"; and

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

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

   (a)  further tax; and

   (b)  additional tax under section 29 or Part VIII.".