TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XIX - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 5) 1930  

SECTION 160  

160   FURTHER TAX  
Section 10 of the Principal Act is amended -

(a) by omitting sub-sections (1), (2) and (3) and substituting the following sub-sections:

``10(1) Where the Commissioner finds in any case that tax or further tax is payable by a person, the Commissioner may make an assessment in relation to the person.

``10(2) As soon as conveniently may be after an assessment has been made, the Commissioner shall cause notice in writing of the assessment to be served on the person liable to pay the tax or further tax.''; and

(b) by omitting from sub-section (4) ``and calculation''.