Clause 45

by deleting subsection (1) and substituting the following subsection:“(1) The Comptroller may, by notice published in the Gazette, require every person to furnish to the Comptroller in such form and manner as the Comptroller may determine, within a reasonable time specified in the notice or such extended time as the Comptroller may allow, a return of income for the year of assessment specified in the notice and such particulars as may be required for the purpose of ascertaining the income, if any, for which —

the person is chargeable under this Act; and

in the case of a precedent partner or such other person referred to in section 71, each partner in the partnership is chargeable.”;

by deleting the words “, and in the case of a married woman for which her husband is chargeable under this Act” in subsection (3); and

by deleting subsections (4) and (7).