A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 16   PAYG instalments consequential amendments

Taxation (Interest on Overpayments and Early Payments) Act 1983

21   Paragraph 8B(1)(a)

Omit "neither a relevant entity nor an instalment taxpayer", substitute "not a relevant entity, an instalment taxpayer or a full self-assessment taxpayer".