A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 2 Consequential and miscellaneous amendments
Part 1 General
Petroleum Resource Rent Tax Assessment Act 1987
55 Subsection 107(3) (penalty)
Repeal the penalty, substitute:
Penalty: 30 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
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