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

165   Interpretation

Section 3 of the Principal Act is amended by inserting after paragraph (c) of the definition of "relevant tax" in subsection (1) the following paragraph:

"(caa) an amount payable to the Commissioner under subparagraph 222AJA(3)(b)(i) of the Income Tax Assessment Act 1936;".