Section 11J of the Principal Act is amended as follows:

(a) by inserting "under this Act in respect of any period, or any amount of interest or penalty tax relating to such failure," after "required to pay" ;

(b) by omitting "who paid or was liable to pay taxable wages during the financial year in which the pay-roll tax liability has incurred" ;

(c) by inserting "(including such interest and penalty tax)" after "that amount" .