Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)

PART 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

32   Negligence of registered tax agents etc.

Section 251M of the Principal Act is amended:

(a) by omitting from subsection (1) "or any additional tax" and substituting ", any additional tax or any interest under section 170AA or 207A";

(b) by omitting from subsection (1) "or additional tax" and substituting ", additional tax or interest".