S 83 repealed by Act No 179 of 1999, s 3 and Sch 2 item 49, effective 22 December 1999. Despite the repeal of s 83, anything done under s 83 before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed. S 83 formerly read:
PERSONS LEAVING AUSTRALIA
Where the Commissioner has reason to believe that a person liable to pay tax may leave Australia before the date on which the tax would, but for this section, be due and payable, the tax is due and payable on such date as the Commissioner notifies to that person.
In subsection (1),
includes additional tax under Part