Taxation Laws Amendment Act (No. 3) 1999 (11 of 1999)

Schedule 1   Running balance accounts, general interest charge and related matters

Part 1   Amendments

Income Tax Assessment Act 1936

191   At the end of subsection 221YHZC(1)

Add:

Note: For an alternative sanction for failing to deduct the amount required to be deducted, see subsection (3).