Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)
PART 5 AMENDMENT OF THE TAXATION (INTEREST ON UNDERPAYMENTS) ACT 1986
38 Imposition of interest charge
Section 3 of the Principal Act is amended by adding at the end the following subsection:
"(2) Subsection (1) does not apply to interest that is not a tax.".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
