House of Representatives

Income Tax Assessment Bill (No. 2) 1936

Income Tax Assessment Act (No. 2) 1936

Supplementary Explanatory Memorandum

(Amendment to be proposed by the Treasurer, the Honourable R.G. Casey.)

Ed. Note

The original document included both the explanatory notes and the text of the related legislation. In the electronic copy, only the explanatory notes and headings of the related legislation have been retained.

Explanatory note:-

The words "not subject to tenant rights" appear in sub-section (2.) of section eighty-eight of the Principal Act, but were inadvertently omitted in adapting the provisions of that sub-section to sub-section (5.) of the proposed new section eighty-eight A.