Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 8

8. Section 9 of the Principal Act is amended-

   (a)  by omitting from paragraph (1) (b) "and" (last occurring);

   (b)  by adding at the end of sub-section (1) the following word and
        paragraph:

"; and (d) a penalty is due and payable upon the date specified in the notice
of assessment of the penalty as the date upon which the penalty is due and
payable";

   (c)  by omitting from sub-sections (2), (3) and (4) "or tax" (first
        occurring) and substituting ", tax or penalty";

   (d)  by omitting from sub-sections (2), (3) and (4) "or tax" (last
        occurring) and substituting ", tax or penalty, as the case may be,";
        and

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

"(5) In this section, 'penalty' means an additional amount payable under
section 70.".