House of Representatives

Taxation Laws Amendment Bill (No. 5) 1989

Taxation Laws Amendment Act (No. 5) 1989

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon. P.J. Keating, M.P.)

AMENDMENT OF THE CRIMES (TAXATION OFFENCES) ACT 1980

A consequential amendment is to be made to the Crimes (Taxation Offences Act) 1980 to reflect changes being made to the Income Tax Assessment Act 1936 dealing with a new system of collection of tax on companies and certain funds (proposed new Division 1B of Part VI).


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