A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 12 Civil penalties
Taxation Administration Act 1953
5 Subsection 8AAZLH(1)
Omit "provisions set out in paragraph 8AAZLG(1)(b)", substitute "BAS provisions (as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997)".
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