Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 189

189. Section 31 of the Principal Act is amended-
(a) by inserting in sub-section (2) "refuses or" before "fails" (wherever
occurring);

   (b)  by omitting from sub-section (2) ", further tax or additional tax";
        and

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

"(3) In this section, 'tax' includes-

   (a)  further tax; and

   (b)  additional tax under section 27 or 42.".