Taxation Laws Amendment Act 1994 (56 of 1994)
Part 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 5 Payment of instalments by companies and certain trustees
44 Penalty applies if estimate is too low
Section 221AZP of the Principal Act is amended by omitting from paragraph (1)(a) "the estimate" and substituting "its first or only estimate for the current year".
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