Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 369

369. Section 50 of the Principal Act is amended-

   (a)  by omitting from sub-section (1) "has not been paid on the whole of
        the shorn wool sold, purchased, subjected to a process of manufacture
        or exported 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) "refuse or" before "fail"; and

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

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