Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)
Part 12 AMENDMENT OF THE TAXATION (INTEREST ON OVERPAYMENTS) ACT 1983
Division 3 Amendment relating to penalties for late payment of estimates of amounts payable under Divisions 2, 3A, 3B and 4 ofPart VI of the Income Tax Assessment Act 1936
165 Interpretation
Section 3 of the Principal Act is amended by inserting after paragraph (c) of the definition of "relevant tax" in subsection (1) the following paragraph:
"(caa) an amount payable to the Commissioner under subparagraph 222AJA(3)(b)(i) of the Income Tax Assessment Act 1936;".
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