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

44   Penalty applies if estimate is too low

Section 221AZP of the Principal Act is amended by omitting from paragraph (1)(a) "the estimate" and substituting "its first or only estimate for the current year".