Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005 (75 of 2005)
Schedule 1 Shortfall interest charge
Part 2 Consequential amendments
Taxation Administration Act 1953
26 Subsection 340-10(2) in Schedule 1 (after table item 3)
Insert:
3A |
shortfall interest charge |
Division 280 in this Schedule |