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TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 221
Recovery of tax paid on behalf of another person
221. Section 36 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 29 or Part VIII.".
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