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 1997
20 Paragraph 25-5(1)(c)
Repeal the paragraph, substitute:
(c) the *general interest charge or the *shortfall interest charge; or
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