Income Tax Act 1898 (SA)

ANNO SEXAGESIMO PRIM0 ET SEXAGESIMO

SECUNDO

VICTORIB REGINIZE.

A.D. 1898.

No. 709.

An Act to continue l' The Income Tax Further Con- tinuance Act, 1897," and to amend the " Taxation

Act Amendment Act of 1885."

[Assented to, December 23d, 1898.1

it Enacted by the Governor, with the advice and consent of

the Parliament of South Australia, as fblloms:

BE 1, "The Income Tax Further Continuance Act, 1897," is hereby Continuance.

continued until the thirtieth day of June, one thousand eight

hundred and ninety-nine.

Adelaide : By authority, C. E. Bars~ow, Government Printer, ISorth Terrace.

2, This Act may be cited as '' The Income Tax Furthcr Con- Short tit+

tinuance Act, 1898."

3, Except on account of fraud, no assessment for income tax shall Limitation of time

be re-opened by- the Commissioner in respect of any return made	for re -opening of
more than three years last pwccding any such re-opening.

4, In the case of an appeal against a taxation assessment, if the Appellant may wk

Commissioner of Taxes do not set down the apped for bearing	appeal in cerrtain
within the time prescribed by the '( Taxati6n Act Amendment Act, 1885," the appellant may himself set the appeal down for hear- ing and give notice thereof t o the Commissioner.

In the name and on behalf bf Her Majesty, I hereby assent to

' this BilL S. J. MTA Y, Lieutenan t-Governor,

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