CTHRepealedAct
Pay-roll Tax (Territories) Assessment Act 1971
24Reduction of tax upon amendment of assessment
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24 Reduction of tax upon amendment of assessment
(1) Where, by reason of an amendment of an assessment, an employer’s liability to tax is reduced, the amount by which the tax is so reduced shall be taken, for the purposes of section 27, never to have been payable. (2) In subsection (1), tax includes: (a) a further tax; and (b) additional tax under section 42.