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

9   Subparagraphs 8A(1)(a)(iv) and (v)

Omit the subparagraphs, substitute:

"(iv) additional tax under section 163B or Part VII of the Tax Act;

or

(v) interest under section 102AAM or 163C of the Tax Act; or

(va) a penalty under section 163A of the Tax Act; or".