INCOME TAX ASSESSMENT ACT 1936 - SECT 135 Clearance of ship
INCOME TAX ASSESSMENT ACT 1936 - SECT 135
Clearance of ship 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.