A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 1 Pay as you go (PAYG) system of collecting income tax and other liabilities
Part 2 Consequential amendment of Acts
Taxation Administration Act 1953
87 Subsection 8AAJ(4)
Omit "Sections 91Z and 95A of the Sales Tax Assessment Act 1992 also deal with liability to the penalty.".