Statute
Section 135 — Income Tax Assessment Act 1936: Clearance of ship
Text of the provision Official document
A collector or officer of customs for any State or Territory shall not grant a clearance to the ship until he or she is satisfied that any tax which has been or may be assessed under this Division has been paid, or that arrangements for its payment have been made to the satisfaction of the Commissioner.
Official source: Federal Register of Legislation
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