Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 67

67. Section 39 of the Principal Act is amended-

   (a)  by omitting "is not paid by the final date fixed for the payment
        thereof under the authority of this Act" and substituting "due and
        payable under this Act has not been paid"; and

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

"(2) In sub-section (1), 'duty' also includes additional duty under section
31.".