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

Schedule 8   LATE LODGEMENT PENALTY

Part 3   TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983

10   Application

The amendment made by this Part applies to any payment of, or on

account of, additional tax, interest or a penalty in respect of

returns for the 1995-96 year of income or any later year of income.