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
175 Subsections 221YDB(1B) to (4)
Repeal the subsections, substitute:
(2) The amount of the general interest charge payable under subsection (1), (1AAA), (1AA) or (1ABA) is taken to be additional tax payable under this section.
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