Taxation Laws Amendment Act (No. 1) 1995 (120 of 1995)
Schedule 1 VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 10 PAYMENT OF INSTALMENTS BY COMPANIES ETC.
82 After subsection 221AZN(3)
Insert:
"(3A) The regulations may vary, for the purposes of this section, the previous year's tax amount and the earlier year's tax amount of taxpayers in a class of instalment taxpayers for specified years of income to take account of a change in the rates of income tax payable by that class.".
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