Taxation Laws Amendment Act (No. 3) 1999 (11 of 1999)
Schedule 1 Running balance accounts, general interest charge and related matters
Part 1 Amendments
Taxation (Interest on Overpayments and Early Payments) Act 1983
363 After subparagraph 8A(1)(a)(va)
Insert:
(vb) general interest charge under section 163B or 170AA of the Tax Act;