TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XV - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 1) 1930  

SECTION 132  

132   INTERPRETATION  
Section 3 of the Principal Act is amended -

(a) by inserting after the definition of ``Arrangement'' in sub-section (1) the following definition:
`` `assessment' means -

(a) the ascertainment of the sale value of goods and of the sales tax payable on that sale value; or

(b) the ascertainment of additional tax payable under Part VIII;'';

(b) by omitting from sub-section (1) the definition of ``Board of Review''; and

(c) by inserting after the definition of ``the Commissioner'' in sub-section (1) the following definition:

'`Tribunal''
means the Administrative Appeals Tribunal;''.