Trust Recoupment Tax (Consequential Amendments) Act 1985 No. 4 of 1985 - SECT 6 Interpretation

Trust Recoupment Tax (Consequential Amendments) Act 1985 No. 4 of 1985 - SECT 6

6. Section 3 of the Principal Act is amended-

   (a)  by omitting "and" (last occurring) from paragraph (a) of the
        definition
of "gross personal income tax collections" in sub-section (1);

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



"and (c) amounts received by the Commissioner during the year in respect of
liability for trust recoupment tax;";

   (c)  by omitting "or" (last occurring) from paragraph (a) of the definition
        of "refund of personal income tax" in sub-section (1);

   (d)  by adding at the end of that definition the following word and
        paragraph:



"or (c) a refund made by the Commissioner during the year on account of trust
recoupment tax;"; and

   (e)  by inserting after the definition of "trustee" in sub-section (1) the
        following definition:



" 'trust recoupment tax' means trust recoupment tax, late payment tax, applied
penalty tax and penalty tax, as defined by sub-section 3 (1) of the
Trust Recoupment Tax Assessment Act 1985;".