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
88 Subsection 215(6) (paragraphs (a) and (b) of the definition of tax)
Repeal the paragraphs, substitute:
(a) the general interest charge under a provision of this Act; and
(b) additional tax under Part VII; and