TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992 - SECT 12 Additional tax where income under-estimated or where PAYE deductions over-estimated

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TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992 - SECT 12

Additional tax where income under-estimated or where PAYE deductions over-estimated

12. Section 221YDB of the Principal Act is amended:

   (a)  by omitting from subsections (1), (1AAA), (1AA) and (1ABA) "90%"
        (wherever occurring) and substituting "85%";

   (b)  by omitting from subsections (1AAA) and (1ABA) "110%" and substituting
        "115%".

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