Insolvency (Tax Priorities) Legislation Amendment Act 1993 (32 of 1993)

Part 2   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

5   Commissioner may collect tax from person owing money to taxpayer

Section 218 of the Principal Act is amended:

(a) by omitting "or 3A" from paragraph (b) and subparagraph (c) (iii) of the definition of "tax" in subsection (6B) and substituting ", 3A, 3B, 4, 8 or 9";
            

(b) by omitting "or 3A" from the definition of "taxpayer" in subsection (6B) and substituting ", 3A, 3B, 4, 8 or 9".