INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteIf a medium or large taxpayer lodges an estimate after paying an instalment, and the amount paid was less than it would have been if it had been calculated on the basis of the estimate, the taxpayer must pay the difference to the Commissioner at the time of lodging the estimate.
221AZR(2) [Treatment of additional payment]The taxpayer's additional payment is to be treated as being part of the instalment concerned for all purposes of this Act (other than Part IIIAA ).
221AZR(3)(Omitted by No 120 of 1995)
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