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 1936

2   Subsection 6(1)

Insert:

shortfall interest charge means the charge worked out under Division 280 in Schedule 1 to the Taxation Administration Act 1953.