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

Schedule 8   LATE LODGEMENT PENALTY

Part 8   INCOME TAX ASSESSMENT ACT 1936

4   Section 222

Add at the end:

"(3) This section does not apply to a refusal or failure to furnish

a return under section 161, 162 or 163.".