Taxation Administration Act 1953
The Commissioner may allocate a primary tax debt to an RBA that has been established for that type of tax debt.
General interest charge on an RBA deficit debt is not allocated to the RBA: it accrues automatically under section 8AAZF .
If 2 or more RBAs for an entity have been established for that kind of tax debt, the Commissioner may allocate the debt to any one of those RBAs, or between any 2 or more of those RBAs, in the manner the Commissioner determines.
Separate RBAs may be established for different businesses or undertakings conducted by the same entity, for different parts of the same business or undertaking or for different periods: see subsection 8AAZC(5) .
In this section:
(a) general interest charge; or
(b) an RBA deficit debt.