Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 384

384. (1) This section applies in relation to each of the following provisions,
namely:

   (a)  sub-section 81 (1) of the Australian Capital Territory Taxation
        (Administration) Act 1969;

   (b)  sub-section 31 (1) of the Estate Duty Assessment Act 1914;

   (c)  sub-sections 27 (1) and (2) of the Gift Duty Assessment Act 1941;

   (d)  sub-sections 221YDB (1), 221ZD (1) and 221ZO (1) of the Income Tax 
        Assessment Act 1936 ;

   (e)  sub-section 27 (1) of the Pay-roll Tax (Territories) Assessment Act
        1971;

   (f)  sub-section 29 (1) of the Sales Tax Assessment Act (No. 1) 1930
        (including 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);

   (g)  sub-section 18 (1) of the Tobacco Charges Assessment Act 1955;

   (h)  sub-section 38 (1) of the Wool Tax (Administration) Act 1964.

(2) For the purpose of the computation of an additional amount or an amount of
additional charge, additional duty or additional tax, as the case requires,
under a provision in relation to which this section applies, in respect of any
period that occurred or occurs before the expiration of 2 months after the day
on which this Act receives the Royal Assent, a reference in that provision to
20% shall be construed as a reference to 10%.