INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 2 - Collection by instalments of tax on persons other than companies  

SECTION 221K   221K   TAX VOUCHERS  
A taxpayer who is not an employee may purchase at any time before 1 July 2000 a document called a tax voucher from a person authorised by the Commissioner to sell such documents.

Note:

A taxpayer who purchases a tax voucher is entitled to a credit etc. under section 221H against the taxpayer's tax for the purchase price.


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