Statute
Section 132 — Income Tax Assessment Act 1936: Assessment of tax
Text of the provision Official document
The master, agent or representative, as agent for the owner or charterer, may be assessed upon the taxable income and shall be liable to pay the tax assessed.
Official source: Federal Register of Legislation
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from Australian courts and tribunals with a plain-English summary and legal holding.
Explore case law →