INCOME TAX ASSESSMENT (No. 2).

No. 32 of 1921.

An Act to amend the Income Tax Assessment Act 1918.

[Assented to 17th December, 1921.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1. This Act may be cited as the Income Tax Assessment Act 1921 (No. 2).

Commencement.

2. This Act shall be deemed to have commenced upon the date of the commencement of section forty-eight of the Income Tax Assessment Act 1918.

Amendment of section 48.

3. Section forty-eight of the Income Tax Assessment Act 1918 is amended—

(a) by inserting in sub-section (1.) thereof, after the words “section five,” the words “section seven,”; and

(b) by omitting from sub-section (3.) thereof the words “section seven.”.