43—Amendment of section 65—Preliminary
Section 65—after subsection (4) insert:
(5) The levy under
this Act is subject to any GST payable under A New Tax System (Goods and
Services) Tax Act 1999 (Commonwealth) and any such GST is additionally payable
by an employer.
(6)
Subsection (5) does not extend to a fine imposed under section 70 or
any penalty interest or fine imposed under section 71.