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

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

Repeal the subsection, substitute:

(5) A person must not refuse or fail to comply with paragraph (1)(a), (b) or (e).

Penalty: 10 penalty units.

Note: For an alternative sanction for failing to deduct the amount required to be deducted, see subsection 221ZO(1).