Taxation Laws Amendment Act (No. 3) 1999 (11 of 1999)
Schedule 1 Running balance accounts, general interest charge and related matters
Part 1 Amendments
Superannuation Contributions Tax (Assessment and Collection) Act 1997
326 Section 43 (definition of late payment penalty)
Repeal the definition, substitute:
late payment penalty means general interest charge payable under section 25 or 25A.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
