New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 14 Consolidation: liability rules
Income Tax Assessment Act 1997
2 Subsection 721-10(2) (at the end of the table)
Add:
|
60 |
subsection 45-875(2) in Schedule 1 to the Taxation Administration Act 1953 (head company's liability to GIC on shortfall in quarterly instalment) |
the *instalment quarter to which the general interest charge relates |
|
65 |
if an administrative penalty of a kind mentioned in section 284-75, 284-145, 286-75 or 288-25 in Schedule 1 to the Taxation Administration Act 1953 relates only to another *tax related liability mentioned in this table-section 298-15 in that Schedule |
the period provided for in this table for the *tax related liability to which the penalty relates |