Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 8   LATE LODGEMENT PENALTY

Part 8   INCOME TAX ASSESSMENT ACT 1936

4   Section 222

Add at the end:

"(3) This section does not apply to a refusal or failure to furnish

a return under section 161, 162 or 163.".


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).