Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 330

330. Section 13 of the Principal Act is amended-
(a) by inserting in sub-section (1) "by the person liable to pay the
recoupment tax" after "by way of penalty"; and

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

"(3) In this section, 'recoupment tax' includes additional tax under Part VII
of the Assessment Act in its application for the purposes of this Act.".