Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 344

344. Section 27 of the Principal Act is amended-

   (a)  by omitting sub-section (3C) and substituting the following
        sub-section:

"(3C) In sub-section (3), 'prescribed tax' means-

   (a)  tax within the meaning of sub-section 215(2) of the Income Tax 
        Assessment Act 1936 ;

   (b)  tax within the meaning of sub-section 30(2) of the Pay-roll Tax
        (Territories) Assessment Act 1971;

   (c)  tax within the meaning of sub-section 32(2) of the Sales Tax
        Assessment Act (No. 1) 1930 or of that sub-section as applied by Part
        V of the Sales Tax Assessment Act (No. 2) 1930, Part V of the Sales
        Tax Assessment Act (No. 3) 1930, Part V of the Sales Tax Assessment
        Act (No. 4) 1930, Part V of the Sales Tax Assessment Act (No. 5) 1930,
        Part V of the Sales Tax Assessment Act (No. 6) 1930, Part V of the
        Sales Tax Assessment Act (No. 7) 1930, Part V of the Sales Tax
        Assessment Act (No. 8) 1930 or Part V of the Sales Tax Assessment Act
        (No. 9) 1930;

   (d)  tax within the meaning of sub-section 47(2) the Wool Tax
        (Administration) Act 1964."; and

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

"(6) In this section, 'charge' includes additional charge under section 18 or
29.".