Australian Capital Territory Numbered Acts

TAXATION (ADMINISTRATION) (AMENDMENT) ACT (NO. 2) 1990 (NO 8 OF 1990)

TABLE OF PROVISIONS

           Long Title

   1.      This Act may be cited as the Taxation (Administration) (Amendment) Act (No. 2) 1990.  
   2.      This Act commences on 1 July 1990.  
   3.      In this Act, “Principal Act” means the Taxation (Administration) Act 1987.1  
   4.      Section 3 of the Principal Act is amended by inserting after paragraph (a) the following paragraph:  
   5.      Section 4 of the Principal Act is amended by omitting from subsection (1) the definition of “tax” and substituting the following definition:“ ‘tax' means tax or levy payable under a tax law;”.  
   6.      Section 15 of the Principal Act is amended by adding at the end the following subsection:  
   7.      Section 99 of the Principal Act is amended—