Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 25

25. Section 3 of the Principal Act is amended-
(a) by omitting from sub-section (1) the definition of "assessment" and
substituting the following definition:

" 'assessment' means-

   (a)  the ascertainment of tax payable under this Act in respect of a
        taxable debit or taxable debits, or an eligible debit or eligible
        debits, as the case may be; or

   (b)  the ascertainment of additional tax payable under section 17;"; and

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

"(8) A reference in this Act to a liability of a person to the Commonwealth is
a reference to a liability of a person to the Commonwealth arising under, or
by virtue of, an Act of which the Commissioner has the general
administration.".