Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 1 Monthly PAYG instalments
Part 2 Consequential amendments
Income Tax Assessment Act 1997
39 Subsection 721-10(2) (table item 45)
Repeal the item, substitute:
|
45 |
subsection 45-230(4) in Schedule 1 to the Taxation Administration Act 1953 (general interest charge on shortfall in instalment worked out on basis of varied rate) |
the *instalment quarter or *instalment month to which the general interest charge relates |