Pay-Roll Tax Assessment Act 1941 (REPEALED)
Where a person has reason to believe that a copy of a declaration that has been furnished to him in pursuance of the last preceding section contains information that is incorrect or does not contain information that should be contained in it, he shall, not later than the day prescribed by the next succeeding subsection, notify the Commissioner in writing accordingly, giving particulars of the extent to which he believes the information to be incorrect or deficient.
Penalty: One thousand dollars.
(2)
The prescribed day for the purposes of the last preceding subsection is:
(a) the last day of the financial year next succeeding the relevant rebate year or if, on or before that day, the Commissioner has allowed to the person a further time for the making of a claim in respect of that rebate year, the day on which that further time expires; or
(b) the day on which that person makes a claim in respect of that rebate year;
whichever is the earlier day, but, where that day is earlier than the thirtieth day after the day of receipt by the person of the copy of the declaration, the prescribed day is that thirtieth day.
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