Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005 (75 of 2005)

Schedule 1   Shortfall interest charge

Part 2   Consequential amendments

Income Tax Assessment Act 1997

19   Paragraph 20-25(2A)(a)

Repeal the paragraph, substitute:

(a) you have incurred expenditure that consists of *general interest charge or *shortfall interest charge; and