Introduced with the Tax Laws Amendment (Improvements to Self Assessment) Bill (No. 1) 2005, the bill imposes the new shortfall interest charge as a tax to the extent to which the charge cannot be validly imposed other than as a tax.
No proposed amendments have been circulated.
No documents at present
Circulated by members and senators when they propose to make changes to the bill. For details about the outcome of proposed amendments please refer to either the Votes and Proceedings (House of Representatives) or the Journals (Senate).
Schedules of amendments list amendments agreed to by the second house are communicated to the first house for consideration. Subsequent action by either house may also be included in a schedule.