Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005 (75 of 2005)
Schedule 1 Shortfall interest charge
Part 2 Consequential amendments
Income Tax Assessment Act 1936
12 Subsection 254(2)
Omit "and additional tax under Part VII", substitute ", additional tax under Part VII and shortfall interest charge".
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).