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
29 After subparagraph 8A(1)(a)(i)
Insert:
(ia) shortfall interest charge under Division 280 in Schedule 1 to the Taxation Administration Act 1953; or