Insolvency (Tax Priorities) Legislation Amendment Act 1993 (32 of 1993)
Part 2 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
5 Commissioner may collect tax from person owing money to taxpayer
Section 218 of the Principal Act is amended:
(a) by omitting "or 3A" from paragraph (b) and subparagraph (c) (iii) of the definition of "tax" in subsection (6B) and substituting ", 3A, 3B, 4, 8 or 9";
(b) by omitting "or 3A" from the definition of "taxpayer" in subsection (6B) and substituting ", 3A, 3B, 4, 8 or 9".
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