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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