A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 2 Running balance accounts, general interest charge and related matters
Part 2 General interest charge
Income Tax Assessment Act 1936
40 At the end of section 102UO
Add:
(3) Any unpaid ultimate beneficiary non-disclosure tax may be sued for and recovered in a court of competent jurisdiction by the Commissioner suing in his or her official name.
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