TAXATION ADMINISTRATION ACT 1953 (ARCHIVE)
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
SECTION 12-45 (Archive)
PAYMENT TO OFFICE HOLDER
12-45(3)
This subsection applies to a local governing body established by or under a *State law or *Territory law if:
(a) the body has unanimously resolved that it be treated as an eligible local governing body for the purposes of Division 2 of Part VI of the Income Tax Assessment Act 1936 , or of this Division; and
(b) that body has not unanimously resolved to cancel the resolution.
CCH Note:
Below is material repealed as inoperative in s 12-45 by No 101 of 2006.
This subsection applies to a local governing body established by or under a *State law or *Territory law if:
(a) the body has unanimously resolved that it be treated as an eligible local governing body for the purposes of Division 2 of Part VI of the Income Tax Assessment Act 1936 , or of this Division; and
(b) that body has not unanimously resolved to cancel the resolution.
For rules about such resolutions, see section 221B of the Income Tax Assessment Act 1936 .
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