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

193   At the end of subsection 221YHZC(1A)

Add:

Note 2: Subsection (1AAA) provides an alternative liability for failing to give the statement under paragraph (f) to the Commissioner.