Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 226

226. Section 43 of the Principal Act is amended by omitting sub-section (2)
and substituting the following sub-sections:

"(2) Where, by reason of an alteration of an amount, sale value or assessment
on an appeal or reference, a person's liability to sales tax is reduced, the
amount by which the sales tax is so reduced shall be taken, for the purposes
of section 29, never to have been payable.

"(3) Where, by reason of an alteration of an amount, sale value or assessment
on an appeal or reference, a person's liability to sales tax is increased, the
amount of the increased sales tax is recoverable from the person.

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

   (a)  further tax; and

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