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REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2009 No. 19 - SECT 76
76 Amendment of s 13 (Default assessments)
Section 13(1)(a)--
omit, insert--
'(a) for--
(i) a self assessment--the
assessment is not made; or
(ii) another assessment--the taxpayer does not
give information required to be given under an information requirement or
lodge a document required to be lodged under a lodgement requirement;'.
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