Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 32

32. Section 16 of the Principal Act is amended-

   (a)  by omitting sub-sections (1) and (2) and substituting the following
        sub-sections:

"(1) Where the Commissioner is of the opinion that 2 or more persons are
jointly and severally liable to pay tax on a taxable debit or taxable debits
made to a taxable account (whether or not any return has been furnished), the
Commissioner may make an assessment of the amount of the tax.

"(2) Where the Commissioner is of the opinion that a person is liable, or 2 or
more persons are jointly and severally liable, to pay tax on an eligible debit
or eligible debits made to an account other than a taxable account (whether or
not any return has been furnished), the Commissioner may make an assessment of
the amount of the tax."; and

   (b)  by omitting paragraphs (3) (a) and (b) and substituting the following
        paragraphs:

"(a) in a case to which sub-section (1) applies-the bank with which the
account is kept; or

   (b)  in a case to which sub-section (2) applies-the person liable, or the
        persons jointly and severally liable, to pay the tax".