Tax terminology amendment narrows 'income tax and super tax' to 'tax', simplifying statutory reference across law. The amendment directs that the phrase "income tax and super tax" in Section 111 be replaced with the word tax, consolidating separate named levies into a ... Summary
Tax terminology amendment narrows 'income tax and super tax' to 'tax', simplifying statutory reference across law.
The amendment directs that the phrase "income tax and super tax" in Section 111 be replaced with the word tax, consolidating separate named levies into a single statutory term and thereby streamlining the statute's operative reference to taxable obligations.
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