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Excise (Amendment) Act 1996

PAPUA NEW GUINEA


Excise (Amendment) Act 1996.


No. 12 of 1996.
Certified on: l8.9.96


ARRANGEMENT OF SECTION.

New Section 39A.

"39A. STATUTORY GARNISHEE".

AN ACT

entitled

Excise (Amendment) Act 1996,

Being an Act to amend the Excise Act (Chapter 105),

MADE by the National Parliament, to come into operation on 1 October 1995.

NEW SECTION 39A.

The Principal Act is amended by inserting after Section 39 the following new section:-

"39A. STATUTORY GARNISHEE.
(1) In this section -
"(2) The Commissioner of Customs may at any time, or from time to time, by notice in writing (a copy of which shall be forwarded to the taxpayer at his last place of address known to the Commissioner of Customs), require -
to pay to the Commissioner of Customs, either forthwith upon the money becoming due or being held or at or within a time specified in the notice (not being a time before the money due or is held) -
"(3) A person who fails to comply with a notice under this section is liable to pay -
"(4) In addition to any amount that he is liable to pay under Subsection (2), a person, who fails to comply with a notice under this section, is guilty of an offence.
"(5) A person making a payment in pursuance of this section shall be deemed to have been acting under the authority of the taxpayer and all other persons concerned and is, by force of this subsection, indemnified in respect of that payment.
"(6) Where the Commissioner of Customs receives a payment in respect of the amount due by the taxpayer before payment is made by the person so notified he shall forthwith give notice of receipt of the payment to that person.".

I hereby certify that the above is a fair print of the Excise (Amendment) Act 1996 which has been made by the National Parliament.

Clerk of the National Parliament.

I hereby certify that the Excise (Amendment) Act 1996 was made by the National Parliament on 17 July 1996.

Acting Speaker of the National Parliament.


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