Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 28

28. Section 9 of the Principal Act is amended-
(a) by omitting from paragraph (b) "by the person liable to pay the tax";
(b) by omitting from paragraph (b) all the words after "days" and substituting
the following word and sub-paragraphs:

"after-

        (i)    in a case in which notice of that assessment was required to be
               served on one person-the day on which the notice was served on
               the person;

        (ii)   in a case in which notice of that assessment was required to be
               served on 2 or more persons and notice of that assessment was
               served on those persons on the same day-the day on which the
               notice was served on the persons; or

        (iii)  in a case in which notice of that assessment was required to be
               served on 2 or more persons and notice of that assessment was
               served on those persons on different days-the earliest of those
               days"; and

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

"(2) Additional tax under section 17 is due and payable on the date specified
in the notice of assessment of the additional tax as the date on which the
additional tax is due and payable.".