TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 256 Application of provisions of Sales Tax Assessment Act (No. 1) 1930

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 256

256. Section 12 of the Principal Act is amended-
(a) by omitting from sub-section (1) "section 23" and substituting

" sections 23 and 25A";

   (b)  by omitting from sub-section (1) "Parts VII, VIII, IX and X" and
        substituting "Part VII, Part VIII (other than section 46) and Part X";
        and
(c) by omitting from sub-section (1) all the words after "purposes of this"
and substituting the following word and paragraphs:

"Act-

   (a)  a reference in sub-section 32 (2A) of the Sales Tax Assessment Act
        (No. 1) 1930 as so applied to prescribed tax shall be read as
        including a reference to tax within the meaning of sub-section 32 (2)
        of that Act otherwise than in its application by virtue of this Act or
        any other Act;

   (b)  the reference in paragraph (c) of the definition of 'prescribed tax'
        in sub-section 32 (2A) of the Sales Tax Assessment Act (No. 1) 1930 as
        so applied to this Act shall be taken to be omitted; and

   (c)  the reference in sub-section 35 (2) of the Sales Tax Assessment Act
        (No. 1) 1930 as so applied to Part V shall be read as a reference to
        Part III.".