Tax Laws Amendment (2008 Measures No. 4) Act 2008 (97 of 2008)

Schedule 3   Minor amendments

Part 1   General amendments

Taxation Administration Act 1953

183   Subsection 284-220(1) in Schedule 1

Omit "The *base penalty amount for your *shortfall amount, or for part of it, for an accounting period is increased by 20% if", substitute "The *base penalty amount for an accounting period is increased by 20% if".