Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Schedule 8 LATE LODGEMENT PENALTY
Part 3 TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983
The amendment made by this Part applies to any payment of, or on
account of, additional tax, interest or a penalty in respect of
returns for the 1995-96 year of income or any later year of income.