TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)
PART XV
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AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 1) 1930
SECTION 144
144
PENALTY TAX WHERE CERTAIN ANTI-AVOIDANCE PROVISIONS APPLY
Section 46 of the Principal Act is amended -
(a) by omitting ``for the purposes of sub-section 25(2), the Commissioner has calculated the further tax that is payable by a person'' and substituting ``under sub-section 25(2), the Commissioner has made an assessment in relation to a person''; and
(b) by omitting ``further tax'' and substituting ``difference between the tax properly payable and the tax that would have been payable if the sale value concerned had not been altered''.
Section 46 of the Principal Act is amended -
(a) by omitting ``for the purposes of sub-section 25(2), the Commissioner has calculated the further tax that is payable by a person'' and substituting ``under sub-section 25(2), the Commissioner has made an assessment in relation to a person''; and
(b) by omitting ``further tax'' and substituting ``difference between the tax properly payable and the tax that would have been payable if the sale value concerned had not been altered''.
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