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
9 Subparagraphs 8A(1)(a)(iv) and (v)
Omit the subparagraphs, substitute:
"(iv) additional tax under section 163B or Part VII of the Tax Act;
(v) interest under section 102AAM or 163C of the Tax Act; or
(va) a penalty under section 163A of the Tax Act; or".