TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART X - AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936  

SECTION 90  

90   PENDING REVIEW OR APPEAL NOT TO AFFECT ASSESSMENT  
Section 201 of the Principal Act is amended by omitting sub-section (1) and substituting the following sub-section:


``201(1) The fact that a review or appeal is pending in relation to an assessment does not in the meantime interfere with, or affect, the assessment and income tax may be recovered as if no review or appeal were pending.''.


 

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