Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 8   LATE LODGEMENT PENALTY

Part 8   INCOME TAX ASSESSMENT ACT 1936

1   Subsection 6(1) (paragraph (aa) of the definition of assessment)

After the paragraph, insert:

"(ab) the working out of the amount of additional tax payable under

section 163B; or".