TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XIV - AMENDMENTS OF THE PAY-ROLL TAX (TERRITORIES) ASSESSMENT ACT 1971  

SECTION 123  

123   WHERE NO ADMINISTRATION OF ESTATE OF DECEASED EMPLOYER  
Section 34 of the Principal Act is amended -

(a) by omitting from sub-section (3) ``post to or'';

(b) by inserting in sub-section (3) ``, reviews'' after ``objections''; and

(c) by omitting from sub-section (7) ``and the Commissioner shall consider any such objection and shall make such amendment, if any, as he considers necessary'' and substituting ``and the provisions of this Act relating to objections, reviews and appeals apply in relation to such an objection as if the person were the employer''.