Commonwealth Numbered Acts

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TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 149

Liability of person who fails to remit deduction
149. Section 221ZP of the Principal Act is amended-

   (a)  by inserting "(in this section referred to as the 'principal amount')"
        after "paragraph 221ZN (1) (c)";
(b) by omitting from paragraph (a) "that amount" and substituting "the
principal amount";

   (c)  by inserting in paragraph (b) ", by way of penalty," after

"Commissioner"; and
(d) by omitting from paragraph (b) "the amount unpaid" and substituting "so
much of the principal amount as remains unpaid". 


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