CTHRepealedAct
Sales Tax Assessment Act (No. 1) 1930
27Taxpayer leaving Australia
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27 Taxpayer leaving Australia
(1) When the Commissioner has reason to believe that a taxpayer may leave Australia before the tax becomes due and payable by him the tax shall be due and payable on such date as the Commissioner fixes and notifies to the taxpayer. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under Part VIII.