Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part V - Collection and recovery of tax  

SECTION 25 (Repealed by 101 of 2006)   Employer leaving Australia  

(1)    
When the Commissioner has reason to believe that an employer may leave Australia before the tax or further tax becomes due and payable by him, the tax or further tax shall be due and payable on such date as the Commissioner fixes and notifies to the employer.




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