Consequential amendments revise Gift-tax Act references and allocate amendment powers to specified tax authorities for orders under designated provisions. Consequential amendments to the Gift-tax Act effective 1 April 1989 revise cross-references by replacing references to returns and notices under an earlier subsection with references to the replacement subsection and clause, and restructure the allocation of powers to amend orders so designated tax administration and appellate offices may amend orders they have passed under specified assessment and appeal provisions, with the Commissioner and the Appellate Tribunal given authority to amend orders under their respective provisions.
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Provisions expressly mentioned in the judgment/order text.
Consequential amendments revise Gift-tax Act references and allocate amendment powers to specified tax authorities for orders under designated provisions.
Consequential amendments to the Gift-tax Act effective 1 April 1989 revise cross-references by replacing references to returns and notices under an earlier subsection with references to the replacement subsection and clause, and restructure the allocation of powers to amend orders so designated tax administration and appellate offices may amend orders they have passed under specified assessment and appeal provisions, with the Commissioner and the Appellate Tribunal given authority to amend orders under their respective provisions.
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