A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 1 Pay as you go (PAYG) system of collecting income tax and other liabilities
Part 2 Consequential amendment of Acts
Taxation Administration Act 1953
86 Subsection 8AAJ(1)
Repeal the subsection, substitute:
(1) There are certain provisions of Acts that make persons liable to pay the failure to notify penalty. Subsections (4) and (5) list the provisions.
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