Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 12 - Oversea ships  

SECTION 130   COMMISSIONER MAY REQUIRE MASTER OR AGENT TO MAKE RETURN  

130(1)    
The Commissioner may, by writing, require:


(a) the master of a particular ship to which section 129 applies, or the agent or other representative in Australia of the owner or charterer of the ship; or


(b) the master of a ship included in a class of ships to which section 129 applies, or the agent or other representative in Australia of the owner or charterer of the ship;

to make a return of the amounts so paid or payable.

130(2)    
An instrument under paragraph (1)(a):


(a) must be given to the master, agent or representative; and


(b) is not a legislative instrument.

130(3)    
An instrument under paragraph (1)(b) is a legislative instrument.


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