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

Schedule 1   Shortfall interest charge

Part 2   Consequential amendments

Taxation (Interest on Overpayments and Early Payments) Act 1983

27   Subsection 3(1) (after subparagraph (a)(iii) of the definition of relevant tax )

Insert:

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