INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART VI
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COLLECTION AND RECOVERY OF TAX
Division 2
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Collection by instalments of tax on persons other than companies
SECTION 221K
221K
TAX VOUCHERS
A taxpayer who is not an employee may purchase at any time before 1 July 2000 a document called a tax voucher from a person authorised by the Commissioner to sell such documents.
A taxpayer who is not an employee may purchase at any time before 1 July 2000 a document called a tax voucher from a person authorised by the Commissioner to sell such documents.
Note:
A taxpayer who purchases a tax voucher is entitled to a credit etc. under section 221H against the taxpayer's tax for the purchase price.
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