Australian Capital Territory Numbered Acts

TAXATION (ADMINISTRATION) (AMENDMENT) (NO 114 OF 1991)

TABLE OF PROVISIONS

           Long Title

   1.      This Act may be cited as the Taxation (Administration) (Amendment) Act (No. 2) 1991.  
   2.      In this Act, “Principal Act” means the Taxation (Administration) Act 1987.1  
   3.      After section 4 of the Principal Act the following section is inserted in Part I:  
   4.      Section 18 of the Principal Act is amended by omitting from subsection (2) “liability of a person” and substituting “liability of that person or another person”.  
   5.      After section 22 of the Principal Act the following section is inserted:  
   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”.  
   7.      Section 77 of the Principal Act is amended—  
   8.      Section 80 of the Principal Act is amended by omitting paragraph 80 (2) (c) and substituting the following paragraph:  
   9.      Section 93 of the Principal Act is amended by omitting subsection (2) and substituting the following subsection:  
   10.     Section 99 of the Principal Act is amended by omitting from paragraph (1) (b) “or a licence fee” and substituting “, a licence fee or interest”.