Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsRecovery of income tax of wealth tax from the income or wealth of a child
| 134. Where the total statutory income or the wealth of a child is aggregated with and deemed to form part of the total statutory income or wealth of a parent of such child, and where income tax or wealth tax cannot be collected from that parent, such portion of the income tax or wealth tax as appears to the Commissioner-General to be attributable to the income or wealth of such child may be recovered from such child notwithstanding that no assessment has been made upon such child and the provisions of this Act as to collection and recovery of tax shall apply accordingly. |