INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VII - PENALTY TAX  

SECTION 226W   226W   WHERE 2 OR MORE SHORTFALL SECTIONS APPLY  
If 2 or more shortfall sections apply to all or a particular part of a taxpayer's tax shortfall, the taxpayer is liable to pay the additional tax under only one of those sections, not being a section the additional tax under which is lower than it would be under another of those sections.


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