Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)

PART 5   AMENDMENT OF THE TAXATION (INTEREST ON UNDERPAYMENTS) ACT 1986

38   Imposition of interest charge

Section 3 of the Principal Act is amended by adding at the end the following subsection:

"(2) Subsection (1) does not apply to interest that is not a tax.".