Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)

Part 12   AMENDMENT OF THE TAXATION (INTEREST ON OVERPAYMENTS) ACT 1983

Division 3   Amendment relating to penalties for late payment of estimates of amounts payable under Divisions 2, 3A, 3B and 4 ofPart VI of the Income Tax Assessment Act 1936

164   Object of Division

The object of this Division is to extend the Principal Act to certain penalties for late payment of estimates of amounts payable under Divisions 2, 3A, 3B and 4 of Part VI of the Income Tax Assessment Act 1936.