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TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 368
When tax not paid during lifetime
368. Section 49 of the Principal Act is amended-
(a) by omitting from sub-section (3) "make" and substituting "furnish"; and
(b) by adding at the end thereof the following sub-section:
"(6) In sub-section (5), 'tax' includes additional tax under section 38 or
61.".
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