Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 366

366. Section 47 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; or

   (d)  charge within the meaning of sub-section 27 (2) of the Tobacco Charges
        Assessment Act 1955."; and

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

"(8) In this section, unless the contrary intention appears, 'tax' includes
additional tax under section 38 or 61.".