TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 [ REPEALED]

PART X - AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936  

SECTION 79   79   OBJECTIONS  
Section 185 of the Principal Act is amended -


(a) by omitting ``post to or'';


(b) by omitting the proviso; and


(c) by adding at the end the following sub-sections:


``185(2) Where an assessment has been amended in any particular, the right of a taxpayer to object against the amended assessment is limited to a right to object against alterations or additions in respect of, or matters relating to, that particular.

``185(3) Where a notice of assessment of tax incorporates notice of one or more assessments of additional tax, the assessments shall, for the purposes of this Part, be regarded as one assessment.''.



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