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
23 Subsection 995-1(1)
Insert:
shortfall interest charge means the charge worked out under Division 280 in Schedule 1 to the Taxation Administration Act 1953.
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