Commonwealth Numbered Acts

Trust Recoupment Tax (Consequential Amendments) Act 1985 No. 4 of 1985 - SECT 13

13. Section 3 of the Principal Act is amended-

   (a)  by omitting "or" (last occurring) from sub-paragraph (a) (i) of the
definition of "objection" in sub-section (1);

   (b)  by adding at the end of paragraph (a) of that definition the following
        word and sub-paragraph:



"or (iii) sub-section 4 (1) of the Trust Recoupment Tax Assessment  Act 1985
;"; and

   (c)  by inserting after paragraph (c) of the definition of "relevant tax"
        in sub-section (1) the following paragraph:

"(ca) trust recoupment tax, applied penalty tax or penalty tax, as defined in
sub-section 3 (1) of the Trust Recoupment Tax Assessment Act 1985 .".