Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 345

345. Section 28 of the Principal Act is amended-

   (a)  by omitting from sub-section (1) "has not been paid on the whole of
        the tobacco leaf sold, purchased or appropriated for manufacturing
        purposes by that person before his death" and substituting "due by the
        person has not been assessed or paid";
(b) by inserting in sub-section (3) "refuses or" before "fails"; and

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

"(5) In this section, unless the contrary intention appears, 'charge' includes
additional charge under section 18 or 29.".