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TAXATION LAWS AMENDMENT (RATES AND PROVISIONAL TAX) ACT 1990 No. 87 of 1990 - SECT 9
Amount of provisional tax
9. Section 221YC of the Principal Act is amended:
(a) by omitting subsections (1) and (1AA) and substituting the following
subsection:
"(1) Subject to this Division, the amount of provisional tax payable by a
taxpayer in respect of income of a year of income is the uplifted provisional
tax amount of the taxpayer for the year of income.";
(b) by omitting from subsection (1A) "included" and substituting
"consisted, in whole or in part, of".
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