Commonwealth Numbered Acts

TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986No. 48, 1986 - SECT 79

79. Section 185 of the Principal Act is amended-

   (a)  by omitting "post to or";

   (b)  by omitting the proviso; and

   (c)  by adding at the end the following sub-sections:

"(2) Where an assessment has been amended in any particular, the right of a
taxpayer to object against the amended assessment is limited to a right to
object against alterations or additions in respect of, or matters relating to,
that particular.

"(3) Where a notice of assessment of tax incorporates notice of one or more
assessments of additional tax, the assessments shall, for the purposes of this
Part, be regarded as one assessment.".