Wool Tax (Administration) Act 1964 (REPEALED)
Part VIII
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Collection and recovery of tax
SECTION 44A (Repealed by 101 of 2006)
Reduction of tax upon amendment of assessment
(1)
Where, by reason of an amendment of an assessment, a person's liability to tax is reduced, the amount by which the tax is so reduced shall be taken, for the purposes of section 38, never to have been payable.
(2)
In subsection (1), tax includes additional tax under section 61 .
Where, by reason of an amendment of an assessment, a person's liability to tax is reduced, the amount by which the tax is so reduced shall be taken, for the purposes of section 38, never to have been payable.
(2)
In subsection (1), tax includes additional tax under section 61 .
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