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.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.