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
40 Subsection 721-10(2) (table item 60)
Repeal the item, substitute:
|
60 |
subsection 45-875(2) in Schedule 1 to the Taxation Administration Act 1953 (head company’s liability to GIC on shortfall in instalment) |
the *instalment quarter or *instalment month to which the general interest charge relates |