Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:13_1
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 13 cl 1
Character Range: 302042–302550

1  After subsection 8A(1)
Insert:

 (1A) In determining the appropriate due day for the purposes of paragraph (1)(b), disregard the effect of section 221AZKC of the Tax Act.

Note: Section 221AZKC allows a taxpayer to defer payment of its final tax instalment for the 1999‑2000 year of income. However, this subsection means that the taxpayer is not entitled to any interest for a payment made after the original due date under section 221AZK (even if it is made before the due date under section 221AZKC).