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

21   Subsection 721-10(2) (at the end of the table)

Add:

70

Division 280 in Schedule 1 to the Taxation Administration Act 1953 (shortfall interest charge)

the income year to which the shortfall interest charge relates