Entry Instance

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{
    "id": 326960,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/326960/?format=api",
    "text_counter": 698,
    "type": "other",
    "speaker_name": "",
    "speaker_title": "",
    "speaker": null,
    "content": "(1) Not withstanding any other provisions of this Act, where the Commissioner has reasonable cause to believe that a person has made income that has not been charged to tax and the collection of that tax is likely to be frustrated due to- (a) in the case of a person being a company, the company is about to be liquidated, wound up or to otherwise cease to trade or do business; (b) the company has sold or is planning to sell or otherwise dispose of the assets or trading stock of the business in a manner or for amounts which in the opinion of the Commissioner are not justified in expected business purposes, or"
}