Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)

Schedule 7   Technical corrections and improvements

Part 2   Amendments commencing at other times

Taxation (Interest on Overpayments and Early Payments) Act 1983

195   Subsection 3(1) (paragraph (ca) of the definition of decision to which this Act applies )

Repeal the paragraph, substitute:

(ca) in a case where the expression is used in relation to relevant tax of a kind referred to in items 5 to 50 of the table in section 3C - a decision of the Commissioner to amend an assessment made in relation to a taxpayer reducing the liability of the taxpayer to tax; or