Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 4

4. Section 4 of the Principal Act is amended-
(a) by omitting from sub-section (1) the definition of "assessment" and
substituting the following definition:

" 'assessment' means-

   (a)  an assessment under this Act by the Commissioner of the amount of duty
        or tax payable under this Act (including an assessment of tax in
        respect of a return); or

   (b)  an assessment of the Commissioner under this Act of an additional
        amount payable under section 70,
and includes an amended assessment;"; and

   (b)  by omitting sub-section (5).