TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XIII - AMENDMENTS OF THE PAY-ROLL TAX ASSESSMENT ACT 1941  

SECTION 114  

114   PROVISION FOR PAYMENT OF TAX BY EXECUTORS AND ADMINISTRATORS  
Section 33 of the Principal Act is amended -

(a) by omitting from sub-section (6) ``forty-two days'' and substituting ``60 days'';

(b) by omitting from sub-section (6) ``post to or'';

(c) by inserting in sub-section (6) ``, reviews and'' after ``objections'';

(d) by omitting from sub-section (7) ``by the Commissioner or by a Board of Review or by a court'';

(e) by omitting from sub-section (10) ``forty-two'' and substituting ``60''; and

(f) by omitting from sub-section (10) ``and the Commissioner shall consider such objection and shall make such amendment (if any) as he considers necessary'' and substituting ``and thereupon the provisions of this Act relating to objections, reviews and appeals apply as if the objection had been made by the deceased person''.