Australian Capital Territory Numbered Acts

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TAXATION (ADMINISTRATION) (AMENDMENT) (NO. 114 OF 1991) - SECT 6

Remission of penalty tax

6. Section 32 of the Principal Act is amended by omitting from paragraphs (1) (a), (b) and (c) “that contributed to the delay in payment of the tax, duty, penalty tax or licence fee” and substituting “that resulted in the person's liability for the first-mentioned penalty tax”.


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