Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1986No. 49, 1986 - SECT 19

19. Section 221YK of the Principal Act is amended by omitting from
sub-section (1) the definition of "interest" and substituting the following
definition:

" 'interest' means any amount that is, or is deemed to consist of, interest
for the purposes of Division 11A of Part III.".