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

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

Part 1   Amendments

Superannuation Contributions Tax (Assessment and Collection) Act 1997

326   Section 43 (definition of late payment penalty)

Repeal the definition, substitute:

late payment penalty means general interest charge payable under section 25 or 25A.