Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)

Part 5   AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953

97   Court may order payment of amount in addition to penalty

Section 8W of the Principal Act is amended by inserting after subsection (1A) the following subsection:

"(1B) For the purposes of paragraph (1)(b), a decision made by the Development Allowance Authority under Part 2, 3, 4, 5 or 6 of the Development Allowance Authority Act 1992 is taken to form part of the process of making assessments of income tax.".