Budget Savings (Omnibus) Act 2016 (55 of 2016)

Schedule 12   Interest charge

Part 1   Amendments

A New Tax System (Family Assistance) (Administration) Act 1999

5   After subsection 91(1A)

Insert:

(1B) If a payment is required to be made under an arrangement entered into under subsection (1) or (1A) before the end of a particular day, the payment must be made before the end of that day.