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TAXATION ADMINISTRATION ACT 1996 - SECT 47A
Definitions
In this Division--
"corporate tax liability" means--
(a) the amount of tax that a corporation has
been assessed as being liable to pay, as set out in a notice of assessment
issued to the corporation, and
(b) any interest or penalty tax payable in
respect of an amount referred to in paragraph (a).
"special arrangement" for the payment of a corporate tax liability means an
arrangement for the payment of tax made by the Chief Commissioner under
section 47.
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