A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 2   Consequential and miscellaneous amendments

Part 1   General

Income Tax Assessment Act 1997

53   At the end of subsection 121-25(4)

Add:

Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.