Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1987No. 61, 1987 - SECT 29

29. Section 221YHAAD of the Principal Act is amended -

   (a)  by inserting after sub-section (2) the following sub-section:

"(2A) A reference in paragraph (2) (c) to provisional tax includes a reference
to instalments of provisional tax."; and

   (b)  by inserting after sub-section (3) the following sub-section:

"(3A) A reference in sub-section (3) to an amount of provisional tax payable
by a taxpayer in respect of a year of income includes a reference to an amount
that, but for sub-section 221YBA (5), would be the provisional tax payable by
the taxpayer in respect of the year of income.".