INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VII - PENALTY TAX  

SECTION 226ZB   226ZB   MINIMUM AMOUNT OF ADDITIONAL TAX  
If, apart from this section, an amount of additional tax, being an amount less than $20, is payable by a person under this Part, then, by force of this section, the amount of the additional tax is $20.


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