PART I
-
PRELIMINARY
SECTION 3
INTERPRETATION
3(1)
In this Act, unless the contrary intention appears:
Board of Review
(Omitted by No 48 of 1986)
Commissioner
means the Commissioner of Taxation;
compulsory AASL repayment amount
has the same meaning as in the
Australian Apprenticeship Support Loans Act 2014
.
History
Definition of
"
compulsory AASL repayment amount
"
inserted by No 61 of 2023, s 3 and Sch 1 item 149, effective 1 January 2024. For transitional provisions, see note under s
3C
.
compulsory ABSTUDY SSL repayment amount
has the same meaning as in the
Student Assistance Act 1973
.
History
Definition of
"
compulsory ABSTUDY SSL repayment amount
"
inserted by No 169 of 2015, s 3 and Sch 1 item 100, effective 1 January 2016.
compulsory repayment amount
has the same meaning as in the
Higher Education Support Act 2003
.
History
Definition of
"
compulsory repayment amount
"
inserted by No 150 of 2003, s 3 and Sch 2 item 161, effective 1 January 2004.
compulsory SSL repayment amount
has the same meaning as in Chapter
2AA
of the
Social Security Act 1991
.
History
Definition of
"
compulsory SSL repayment amount
"
inserted by No 169 of 2015, s 3 and Sch 1 item 101, effective 1 January 2016.
compulsory TSL repayment amount
(Repealed by No 61 of 2023)
History
Definition of
"
compulsory TSL repayment amount
"
repealed by No 61 of 2023, s 3 and Sch 1 item 150, effective 1 January 2024. For transitional provisions, see note under s
3C
. The definition formerly read:
compulsory TSL repayment amount
has the same meaning as in the
Trade Support Loans Act 2014
.
Definition of
"
compulsory TSL repayment amount
"
inserted by No 82 of 2014, s 3 and Sch 1 item 25, effective 18 July 2014. No 82 of 2014, s 3 and Sch 1 item 35 contains the following transitional provision:
35 Transitional provision
-
claims for trade support loan made within 1 month of commencement
(1)
This item applies if a person makes a claim for trade support loan during the period of 1 month beginning on the day this item commences.
(2)
In determining whether the person has been undertaking a qualifying apprenticeship for the whole of a TSL instalment period, regard may be had to days which occurred before the commencement of this item.
compulsory VETSL repayment amount
has the same meaning as in the
VET Student Loans Act 2016
.
History
Definition of
"
compulsory VETSL repayment amount
"
inserted by No 116 of 2018, s 3 and Sch 1 item 61, effective 1 July 2019.
decision to which this Act applies
means:
(a)
a decision of the Commissioner upon an objection; or
(b)
a decision of the Tribunal or the Administrative Appeals Tribunal in relation to an objection; or
(c)
a decision of a court in relation to:
(i)
an objection; or
(ii)
a decision of the kind referred to in paragraph (b); or
(caa)
a decision under Subdivision
263-A
(about foreign revenue claims) in Schedule
1
to the
Taxation Administration Act 1953
; or
(cab)
in a case where the expression is used in relation to relevant tax of a kind referred to in item 91 of the table in section
3C
(Pay as you go withholding non-compliance tax)
-
a decision of the Commissioner under section
18-130
in Schedule
1
to the
Taxation Administration Act 1953
; or
Note:
Section
18-130
in Schedule
1
to the
Taxation Administration Act 1953
requires the Commissioner to give a notice to a director of a company if the Commissioner is satisfied of certain matters.
(ca)
in a case where the expression is used in relation to relevant tax of a kind referred to in items 5 to 50 of the table in section
3C
-
a decision of the Commissioner to amend an assessment made in relation to a taxpayer reducing the liability of the taxpayer to tax; or
(caaa)
in a case where the expression is used in relation to relevant tax of a kind referred to in item 60 of the table in section
3C
-
a decision of the Commissioner to give a notice under subsection 282-18(4) of the
Private Health Insurance Act 2007
; or
(cb)
in a case where the expression is used in relation to fringe benefits tax imposed by the
Fringe Benefits Tax Act 1986
-
a decision of the Commissioner to amend an assessment made in relation to an employer reducing the liability of the employer to tax, other than:
(i)
a decision to give effect to an application or request by or on behalf of the employer for an amendment of the assessment; or
(ii)
a decision made in consequence of another decision of the Commissioner to amend another assessment (whether of or by the employer or of another person), being another decision that was made to give effect to an application or request by or on behalf of the employer or the other person, as the case may be, for the amendment of the other assessment; or
(d)
in a case where the expression is used in relation to relevant tax of a kind referred to in item 120 of the table in section
3C
-
a decision of the Commissioner to amend an assessment made in relation to a person reducing the liability of the person to relevant tax or other tax, other than:
(i)
a decision to give effect to an application or request by or on behalf of the person for an amendment of the assessment; or
(ii)
a decision made in consequence of another decision of the Commissioner to amend another assessment (whether of the person or of another person), being another decision that was made to give effect to an application or request by or on behalf of the person or the other person, as the case may be, for the amendment of the other assessment.
(e)
(Repealed by
No 101 of 2006
)
History
Definition of
"
decision to which this Act applies
"
amended by No 38 of 2024, s 3 and Sch 1 item 75, by substituting
"
the Tribunal or the Administrative Appeals Tribunal
"
for
"
the Tribunal
"
in para (b), effective 14 October 2024.
Definition of
"
decision to which this Act applies
"
amended by No 96 of 2014, s 3 and Sch 1 item 109, by omitting
"
or 160
"
after
"
item 120
"
in para (d), effective 30 September 2014. For transitional provisions see note under s
3C
.
Definition of
"
decision to which this Act applies
"
amended by No 118 of 2013, s 3 and Sch 1 item 85, by omitting
"
other than a decision to give effect to a determination under section 292-467 of the
Income Tax Assessment Act 1997
"
after
"
taxpayer to tax
"
in para (ca), effective 29 June 2013.
Definition of
"
decision to which this Act applies
"
amended by No 88 of 2013, s 3 and Sch 7 item 184, by substituting
"
the liability of the person to relevant tax or other tax
"
for
"
the liability of the person to tax
"
in para (d), effective 1 July 2012.
Definition of
"
decision to which this Act applies
"
amended by No 99 of 2012, s 3 and Sch 1 item 16, by inserting para (cab), applicable to an individual in relation to amounts withheld by a company, if: (a) the amounts are withheld during an income year of the individual starting on or after 1 July 2011; and (b) the company is required to pay the amounts withheld to the Commissioner on or after 29 June 2012.
Definition of
"
decision to which this Act applies
"
amended by No 75 of 2012, s 3 and Sch 4 item 17, by inserting
"
other than a decision to give effect to a determination under section 292-467 of the
Income Tax Assessment Act 1997
"
in para (ca), applicable in relation to excess concessional contributions for the financial year beginning on 1 July 2011 and later financial years.
Definition of
"
decision to which this Act applies
"
amended by No 26 of 2012, s 3 and Sch 1 item 43, by inserting para (caaa), applicable in relation to premiums, and amounts in respect of premiums, paid on and after 1 July 2012.
Definition of
"
decision to which this Act applies
"
amended by No 14 of 2012, s 3 and Sch 3 item 86, by inserting
"
or 160
"
in para (d), effective 1 July 2012. For application and transitional provisions see note under s
3C(2)
.
Definition of
"
decision to which this Act applies
"
amended by
No 101 of 2006
, s 3 and Sch 5 items 158 and 159, by repealing para (e), effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
. Para (e) formerly read:
(e)
in a case where the expression is used in relation to relevant tax of the kind referred to in item 135 of the table in section
3C
-
a decision of the Commissioner or a court in relation to the application or operation of Part III, section 19 or 29 of the
Tobacco Charges Assessment Act 1955
;
Definition of
"
decision to which this Act applies
"
amended by No 100 of 2006, s 3 and Sch 1 item 9, by inserting para (caa), applicable to claims for assistance in collection of foreign tax debts made after 14 September 2006.
Definition of
"
decision to which this Act applies
"
amended by
No 58 of 2006
, s 3 and Sch 7 items 194 to 198, by inserting
"
or
"
at the end of paras (a), (b) and (c), substituting para (ca), inserting
"
or
"
at the end of para (cb), substituting
"
item 120 of the table in section 3C
"
for
"
paragraph (ka) or (na) of the definition of
relevant tax
"
in para (d) and substituting
"
item 135 of the table in section 3C
"
for
"
paragraph (n) of the definition of
relevant tax
"
in para (e), effective 1 July 2006. Para (ca) formerly read:
(ca)
in a case where the expression is used in relation to relevant tax of a kind referred to in paragraph (a) of the definition of
"
relevant tax
"
-
a decision of the Commissioner to amend an assessment made in relation to a taxpayer reducing the liability of the taxpayer to tax;
Definition of
"
decision to which this Act applies
"
amended by No 181 of 1994, No 60 of 1990, No 145 of 1987, No 48, No 46 and No 41 of 1986, No 47 of 1985 and No 123 of 1984.
Deputy Commissioner
means a Deputy Commissioner of Taxation;
diverted profits tax
has the same meaning as in the
Income Tax Assessment Act 1997
.
History
Definition of
"
diverted profits tax
"
inserted by No 27 of 2017, s 3 and Sch 1 item 50, applicable in relation to DPT tax benefits for a year of income that starts on or after 1 July 2017 (whether or not the DPT tax benefit arises in connection with a scheme that was entered into, or was commenced to be carried out, before 1 July 2017).
double tax agreement
means an agreement within the meaning of the
International Tax Agreements Act 1953
;
History
Definition of
"
double tax agreement
"
amended by No 123 of 2003.
Definition of
"
double tax agreement
"
inserted by No 181 of 1994.
FS assessment debt
means an FS assessment debt under:
(a)
subsection 19AB(2) of the
Social Security Act 1991
; or
(b)
the
Student Assistance Act 1973
as in force at a time on or after 1 July 1998.
History
Definition of
"
FS assessment debt
"
amended by No 106 of 2000, substituted by No 45 of 1998 and inserted by No 181 of 1994.
full self-assessment taxpayer
has the same meaning as in subsection 6(1) of the Tax Act.
History
Definition of
"
full self-assessment taxpayer
"
inserted by No 179 of 1999.
HEC assessment debt
(Repealed by No 56 of 2010)
History
Definition of
"
HEC assessment debt
"
repealed by No 56 of 2010, s 3 and Sch 6 item 37, effective 3 June 2010. The definition formerly read:
HEC assessment debt
has the meaning given by subsection 34(1) of the
Higher Education Funding Act 1988
;
Definition of
"
HEC assessment debt
"
inserted by No 181 of 1994.
income tax
means:
(a)
income tax as defined in subsection 6(1) of the Tax Act; or
(b)
Medicare Levy payable in accordance with Part VIIB of the Tax Act;
History
Definition of
"
income tax
"
amended by No 12 of 2012, s 3 and Sch 6 item 248, by substituting
"
Medical levy
"
for
"
levy
"
in para (b), applicable to income years starting on or after 1 July 2008.
Definition of
"
income tax
"
amended by No 181 of 1994.
income tax crediting amount
, in relation to income tax payable by a person for a year of income, means:
(a)
any amount of a credit that does not arise under any of the following:
(i)
Division
770
of the
Income Tax Assessment Act 1997
;
(ii)
section
131-65
in Schedule
1
to the
Taxation Administration Act 1953
;
(iii)
the
International Tax Agreements Act 1953
; or
(b)
any offset under former section
160AQK
of the Tax Act; or
(c)
any tax offset that is subject to the refundable tax offset rules.
Note 1:
Division
67
of the
Income Tax Assessment Act 1997
lists the tax offsets that are subject to the refundable tax offset rules.
Note 2:
For credits that arise under section
18-170
or
18-175
in Schedule 1 to the
Taxation Administration Act 1953
, see subsection (3) of this section.
History
Definition of
"
income tax crediting amount
"
amended by No 81 of 2016, s 3 and Sch 10 item 48, by substituting
"
131-65
"
for
"
96-50
"
in para (a)(ii), effective 1 July 2018.
Definition of
"
income tax crediting amount
"
amended by No 118 of 2013, s 3 and Sch 1 items 37 and 86, by substituting para (a) and omitting
"
(other than a tax offset that arises under paragraph 292-467(2)(b) of the
Income Tax Assessment Act 1997
)
"
after
"
tax offset rules
"
in para (c), effective 29 June 2013. Para (a) formerly read:
(a)
any amount of a credit that does not arise under Division
770
or subsection
292-420(8)
of the
Income Tax Assessment Act 1997
or under the
International Tax Agreements Act 1953
; or
Definition of
"
income tax crediting amount
"
amended by No 99 of 2012, s 3 and Sch 1 items 17 and 18, by substituting
"
Note 1
"
for
"
Note
"
in the note at the end, and inserting note 2, applicable to an individual in relation to amounts withheld by a company, if: (a) the amounts are withheld during an income year of the individual starting on or after 1 July 2011; and (b) the company is required to pay the amounts withheld to the Commissioner on or after 29 June 2012.
Definition of
"
income tax crediting amount
"
amended by No 75 of 2012, s 3 and Sch 4 items 18 and 19, by inserting
"
or subsection 292-420(8)
"
in para (a) and
"
(other than a tax offset that arises under paragraph 292-467(2)(b) of the
Income Tax Assessment Act 1997
)
"
in para (c), applicable in relation to excess concessional contributions for the financial year beginning on 1 July 2011 and later financial years.
Definition of
"
income tax crediting amount
"
amended by
No 42 of 2009
, s 3 and Sch 4 item 13, by substituting
"
Division 67
"
for
"
Section 67-25
"
in the note, effective 23 June 2009.
Definition of
"
income tax crediting amount
"
amended by
No 14 of 2009
, s 3 and Sch 4 item 45, by inserting para (a), applicable to income years, statutory accounting periods and notional accounting periods starting on or after 1 July 2008.
Definition of
"
income tax crediting amount
"
amended by No 143 of 2007, s 3 and Sch 1 item 213, by repealing para (a), applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. Para (a) formerly read:
(a)
any of the following that is applied against the income tax under Division 3 of Part IIB of the
Taxation Administration Act 1953
:
(i)
any amount of a credit under Division 18, 18A or 18B of Part III of the Tax Act or under the
International Tax Agreements Act 1953
, to the extent to which it is not applied to provide correlative relief in respect of the taxing of an amount under a law of a foreign country;
(ii)
any amount of a credit under Division 18, 18A or 18B of Part III of the Tax Act or under the
International Tax Agreements Act 1953
, to the extent to which it is applied to provide correlative relief in respect of the taxing of an amount under a law of a foreign country, provided that the following requirements are met:
(A)
the law of the foreign country requires the payment of late payment interest in respect of the amount taxed;
(B)
the late payment interest was paid by the time the applying of the amount took place;
(iii)
any amount of a credit that does not arise under Division 18, 18A or 18B of Part III of the Tax Act or under the
International Tax Agreements Act 1953
; or
Definition of
"
income tax crediting amount
"
amended by
No 101 of 2006
, s 3 and Sch 2 item 971, by amending the reference to a repealed inoperative provision in para (b), effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
.
Definition of
"
income tax crediting amount
"
amended by No 123 of 2003, No 170 of 2001 and No 178 of 1999; substituted by No 11 of 1999; amended by No 85 of 1998; No 170 of 1995; and inserted by No 181 of 1994.
late payment interest
, in respect of an amount, means interest payable solely to compensate for the time value of the amount;
History
Definition of
"
late payment interest
"
inserted by No 181 of 1994.
objection
means a taxation objection within the meaning of Part
IVC
of the
Taxation Administration Act 1953
.
History
Definition of
"
objection
"
substituted by
No 101 of 2006
, s 3 and Sch 5 item 160, effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
. The definition formerly read:
objection
means:
(a)
a taxation objection within the meaning of Part IVC of the
Taxation Administration Act 1953
; or
(b)
an objection under subsection 22(1) of the
Debits Tax Administration Act 1982
; or
(c)
an objection under subsection 74(1) or (1A) of the
Australian Capital Territory Taxation (Administration) Act 1969
;
Definition of
"
objection
"
substituted by No 216 of 1991. Former definition of
"
objection
"
amended by No 60 of 1990, No 2 of 1989, No 145, No 62 and No 58 of 1987, No 154, No 48 and No 41 of 1986, No 49, No 47 and No 4 of 1985, and No 123 of 1984.
person
includes:
(a)
a body politic; and
(b)
a body corporate; and
(c)
a partnership; and
(d)
any other unincorporated association or body of persons;
History
Definition of
"
person
"
amended by
No 58 of 2006
, s 3 and Sch 7 item 199, by inserting
"
and
"
at the end of paras (a) and (b), effective 1 July 2006.
provide correlative relief
has the meaning given by section
3A
;
History
Definition of
"
provide correlative relief
"
inserted by No 181 of 1994.
relevant tax
has the meaning given by section
3C
.
History
Definition of
"
relevant tax
"
substituted by
No 58 of 2006
, s 3 and Sch 7 item 200, effective 1 July 2006. The definition formerly read:
relevant tax
means:
(a)
any of the following:
(i)
tax as defined in subsection 6(1) of the Tax Act;
(ii)
additional tax under Part VII of that Act;
(iii)
general interest charge under section 170AA of that Act;
(iiia)
shortfall interest charge under Division
280
in Schedule
1
to the
Taxation Administration Act 1953
;
(iv)
interest under section 102AAM of the Tax Act;
(v)
provisional and additional tax under section 221YDB of that Act;
(vi)
instalments under section 221AZK of that Act;
(vii)
amounts that are treated under subsection 106U(1) of the
Higher Education Funding Act 1988
as if they were income tax;
(viia)
amounts that are treated under Subdivision 154-D of the
Higher Education Support Act 2003
as if they were income tax;
(viii)
amounts that are treated under subsection 12ZN(1) of the
Student and Youth Assistance Act 1973
as if they were income tax;
(b)
withholding tax as defined in subsection 6(1) of the Tax Act;
(baa)
an amount payable to the Commissioner under subsection 220AS(1) of the Tax Act;
(ba)
an amount payable to the Commissioner under subsection 221EAA(1) of the Tax Act;
(bb)
an amount payable to the Commissioner under subsection 221YHH(1) of the Tax Act;
(bc)
an amount payable to the Commissioner under subsection 221YHZC(3) or 221YHZD(2) of the Tax Act;
(bd)
an amount payable to the Commissioner under section 16-80 in Schedule 1 to the
Taxation Administration Act 1953
;
(c)
an amount payable to the Commissioner under subsection 221YN(1) of the Tax Act;
(caa)
trust recoupment tax, applied penalty tax or penalty tax, as defined in subsection 3(1) of the
Trust Recoupment Tax Assessment Act 1985
;
(ca)
an amount payable to the Commissioner under Subdivision 16-A (other than section 16-50) in Schedule 1 to the
Taxation Administration Act 1953
; and
(d)
(Repealed by No 118 of 1999)
(e)
(Repealed by No 118 of 1999)
(f)
duty or tax within the meaning of subsection 81(1) of the
Australian Capital Territory Taxation (Administration) Act 1969
;
(g)
tax within the meaning of subsection 36(1) of the
Debits Tax Administration Act 1982
;
(h)
(Repealed by No 118 of 1999)
(ha)
tax, or additional tax, referred to in subsection 93(1) of the
Fringe Benefits Tax Assessment Act 1986
;
(j)
(Repealed by No 118 of 1999)
(k)
tax within the meaning of subsection 27(1) of the
Pay-roll Tax (Territories) Assessment Act 1971
;
(ka)
tax within the meaning of subsection 85(1) of the
Petroleum Resource Rent Tax Assessment Act 1987
;
(m)
tax within the meaning of subsection 29(1) of the
Sales Tax Assessment Act (No. 1) 1930
(including that subsection as applied by any other Act providing for the assessment of sales tax);
(ma)
tax within the meaning of section 68 of the
Sales Tax Assessment Act 1992
;
(n)
charge within the meaning of subsection 18(1) of the
Tobacco Charges Assessment Act 1955
; or
(na)
charge within the meaning of the
Training Guarantee (Administration) Act 1990
; or
(o)
GST assessed under the
A New Tax System (Goods and Services Tax) Act 1999.
(p)
tax within the meaning of subsection 38(1) of the
Wool Tax (Administration) Act 1964
;
(q)
indirect tax within the meaning of subsection
995-1(1)
of the
Income Tax Assessment Act 1997
;
(r)
a penalty or charge payable under Subdivision
105-D
in Schedule
1
to the
Taxation Administration Act 1953
.
Definition of
"
relevant tax
"
amended by
No 73 of 2006
, s 3 and Sch 5 items 166 and 167, by substituting
"
subsection 995-1(1) of the
Income Tax Assessment Act 1997
"
for
"
subsection 20(1) of the
Taxation Administration Act 1953
"
in para (q) and substituting
"
Subdivision 105-D in Schedule 1 to
"
for
"
Division 4 of Part VI of
"
in para (r), effective 1 July 2006, despite the substitution of this subsection by
No 58 of 2006
, s 3 and Sch 7 item 200, also effective 1 July 2006 (see above).
Definition of
"
relevant tax
"
amended by No 75 of 2005; No 150 of 2003; No 156 and No 92 of 2000; No 179, No 178, No 176, No 118 and No 11 of 1999; No 47 of 1998; No 170 and No 169 of 1995; No 181 and No 138 of 1994; No 118 and No 116 of 1993; No 138 and No 118 of 1992; No 60 of 1990; No 2 of 1989; No 145 and No 62 of 1987; No 154 and No 41 of 1986; No 49, No 47 and No 4 of 1985; and No 123 of 1984.
Second Commissioner
means a Second Commissioner of Taxation;
Tax Act
means the
Income Tax Assessment Act 1936
or the
Income Tax Assessment Act 1997
;
History
Definition of
"
Tax Act
"
amended by No 39 of 1997 and inserted by No 181 of 1994.
Tribunal
means the Administrative Review Tribunal;
History
Definition of
"
Tribunal
"
amended by No 38 of 2024, s 3 and Sch 1 item 75, by substituting
"
Administrative Review Tribunal
"
for
"
Administrative Appeals Tribunal
"
, effective 14 October 2024.
Definition of
"
Tribunal
"
inserted by No 48 of 1986.
year of income
means year of income as defined in subsection 6(1) of the Tax Act.
History
Definition of
"
year of income
"
amended by No 181 of 1994.
Archived:
S 3(1) definition of
"
final instalment day
"
,
"
instalment taxpayer
"
,
"
provisional tax
"
and
"
relevant entity
"
repealed as inoperative by
No 101 of 2006
, s 3 and Sch 1 items 300 to 303, effective 14 September 2006. For
application and savings provisions
and for former wording see the
CCH Australian Income Tax Legislation archive
.
3(2)
A reference in this Act to a liability of a person to the Commonwealth is a reference to a liability of a person to the Commonwealth arising under, or by virtue of, an Act of which the Commissioner has the general administration.
Credits under section 18-170 or 18-175 in Schedule 1 to the Taxation Administration Act 1953
3(3)
To avoid doubt, for the purposes of this Act, a credit of an individual that arises under section
18-170
or
18-175
in Schedule
1
to the
Taxation Administration Act 1953
relates to the income tax payable by the individual for the year of income in which the individual becomes entitled to the credit.
Note:
Subdivision
18-D
in Schedule 1 to the
Taxation Administration Act 1953
provides that a director, or an associate of a director, of a company that does not comply with its obligations under Part
2-5
(Pay as you go (PAYG) withholding) must pay Pay as you go withholding non-compliance tax in certain circumstances. Sections
18-170
and
18-175
entitle the director or associate to a credit if the company subsequently complies with its obligations.
History
S 3(3) inserted by No 99 of 2012, s 3 and Sch 1 item 19, applicable to an individual in relation to amounts withheld by a company, if: (a) the amounts are withheld during an income year of the individual starting on or after 1 July 2011; and (b) the company is required to pay the amounts withheld to the Commissioner on or after 29 June 2012.
Former s 3(3) repealed by No 152 of 1997.
Former s 3(3) inserted by No 123 of 1984.
3(4)
(Repealed by
No 101 of 2006
)
History
S 3(4) repealed by
No 101 of 2006
, s 3 and Sch 5 item 161, effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
. S 3(4) formerly read:
3(4)
For the purposes of this Act, an application to the Tribunal under section 44B of the
Training Guarantee (Administration) Act 1990
is taken to be an objection.
S 3(4) substituted by No 216 of 1991. Former s 3(4) inserted by No 60 of 1990.
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