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TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 250
Application of provisions of Sales Tax Assessment Act (No. 1) 1930
250. Section 12 of the Principal Act is amended-
(a) by omitting from sub-section (1) "section 23" and substituting
" sections 23 and 25A";
(b) by omitting from sub-section (1) ", IX"; and
(c) by omitting from sub-section (1) all the words after "purposes of this"
and substituting the following word and paragraphs:
"Act-
(a) a reference in sub-section 32 (2A) of the Sales Tax Assessment Act
(No. 1) 1930 as so applied to prescribed tax shall be read as
including a reference to tax within the meaning of sub-section 32 (2)
of that Act otherwise than in its application by virtue of this Act or
any other Act;
(b) the reference in paragraph (c) of the definition of 'prescribed tax'
in sub-section 32 (2A) of the Sales Tax Assessment Act (No. 1) 1930 as
so applied to this Act shall be taken to be omitted;
(c) the reference in sub-section 35 (2) of the Sales Tax Assessment Act
(No. 1) 1930 as so applied to Part V shall be read as a reference to
Part III;
(d) the reference in section 46 of the Sales Tax Assessment Act (No. 1)
1930 as so applied to sub-section 25 (2) shall be read as a reference
to sub-section 10 (1AA); and
(e) the words in parenthesis in section 46 of the Sales Tax Assessment Act
(No. 1) 1930 as so applied shall be taken to be omitted.".
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