Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1986No. 46, 1986 - SECT 39

39. Section 23 of the Principal Act is amended by inserting after sub-section
(2) the following sub-section:

"(3) The Commissioner may make an assessment of the amount of-

   (a)  tax referred to in section 15A;

   (b)  tax referred to in sub-section 21J (5); or

   (c)  tax referred to in sub-section 21K (6), payable by an employer.".