Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 39

39. Section 36 of the Principal Act is amended-
(a) by omitting from sub-section (1) "assessed under this Act";

   (b)  by inserting in sub-section (1) "by the person liable, or the persons
jointly and severally liable, to pay the tax" after "by way of penalty";

   (c)  by inserting after sub-section (2) the following sub-sections:

"(2A) Where judgment is given by, or entered in, a court for the payment of-

   (a)  an amount of tax; or

   (b)  an amount that includes an amount of tax,
then-

   (c)  the tax shall not be taken, for the purposes of sub-section (1), to
        have ceased to be due and payable by reason only of the giving or
        entering of the judgment; and

   (d)  if the judgment debt carries interest, the additional tax that would,
        but for this paragraph, be payable under this section in relation to
        the tax shall, by force of this paragraph, be reduced by-

        (i)    in a case to which paragraph (a) applies-the amount of the
               interest; or

        (ii)   in a case to which paragraph (b) applies-an amount that bears
               the same proportion to the amount of the interest as the amount
               of the tax bears to the amount of the judgment debt. "; and

   (d)  by inserting in sub-section (4) "unless the contrary intention
appears," after "section,".