Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 9

9. Section 68 of the Principal Act is amended-

   (a)  by omitting paragraphs (1) (a) and (b);

   (b)  by re-lettering paragraph (1) (c) as paragraph (1) (a);

   (c)  by omitting paragraphs (1) (d) and (e) and substituting the following
        word and paragraph:

"or (b) the Commissioner is of the opinion that a person is liable to pay duty
or tax (whether or not any return or information has been furnished or any
instrument has been lodged for assessment),";

   (d)  by omitting from sub-section (1) "paragraph (c)" and substituting
        "paragraph (a)"; and

   (e)  by omitting from sub-sections (2) and (3) "paragraph (1) (c)" and
        substituting "paragraph (1) (a)".