Tax terminology change: replaces distinct phrases with a single statutory term and omits a clause. Amendment substitutes the phrase "income tax" with the word tax in clause (i), omits clause (ii), and substitutes "income tax and super tax" with the word ... Summary
Tax terminology change: replaces distinct phrases with a single statutory term and omits a clause.
Amendment substitutes the phrase "income tax" with the word tax in clause (i), omits clause (ii), and substitutes "income tax and super tax" with the word tax in clause (iii) of Section 112, thereby standardising terminology and removing a separate clause.
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