TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART IX - AMENDMENTS OF THE GIFT DUTY ASSESSMENT ACT 1941  

SECTION 61  

61   OBJECTIONS  
Section 31 of the Principal Act is amended -

(a) by omitting from sub-section (1) ``30'' and substituting ``60'';

(b) by omitting from sub-section (1) ``post or'';

(c) by omitting the proviso; and

(d) by omitting sub-sections (4) and (4A) and substituting the following sub-sections:

``31(4) Where an assessment has been amended in any particular, the right of a person 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.

``31(4A) Where a notice of assessment of duty incorporates notice of one or more assessments of additional duty, the assessments shall, for the purposes of this Part, be regarded as one assessment.''.