Section 104: Enforcement
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
104. Enforcement
Part XI and section 148 of the Income Tax Act shall apply to the local
rate and surcharge with such modifications, adaptations and exceptions as
may be necessary to enable the Director-General to comply with a request
under section 102.
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Questions this section answers
- Do Income Tax Act enforcement powers apply to unpaid local rate?