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
234 Subsection 221ZN(5)
Repeal the subsection, substitute:
(5) A person must not refuse or fail to comply with paragraph (1)(a), (b) or (e).
Penalty: 10 penalty units.
Note: For an alternative sanction for failing to deduct the amount required to be deducted, see subsection 221ZO(1).
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