Taxation Laws Amendment Act 1994 (56 of 1994)
Part 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 5 Payment of instalments by companies and certain trustees
42 Liability to pay instalments
Section 221AZK of the Principal Act is amended by inserting in paragraph (3)(a) "subject to section 221AZMA," before "a taxpayer".