Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 219

219. Section 34 of the Principal Act is amended-

   (a)  by omitting ", whether intentionally or not, a taxpayer escapes full
        taxation in his lifetime by reason of not having duly made full,
        complete and accurate returns" and substituting ", at the time of a
        taxpayer's death, tax due by the taxpayer has not been assessed or
        paid";

   (b)  by omitting from paragraph (b) "make such returns and furnish such"
        and substituting "furnish such returns and";

   (c)  by omitting from paragraph (c) "the amount of tax shall (where the
        taxpayer's default was intentional) be double the amount of the
        difference between the sales tax so assessed and the amount actually
        paid by the taxpayer, and" and substituting "the amount of any tax
        that the executors and administrators are liable to pay";

   (d)  by omitting from paragraph (d) all the words after "this" (first
        occurring) and substituting "section"; and

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

"(2) In sub-section (1), unless the contrary intention appears, 'tax'
includes-

   (a)  further tax; and

   (b)  additional tax under section 29 or Part VIII.".