Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
Your liability to pay *shortfall interest charge exists whether or not you are liable to any penalty under this Act. 280-103(2)
Neither the Commonwealth nor an authority of the Commonwealth is liable to pay *shortfall interest charge.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-25
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CHARGES AND PENALTIES
Division 280
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Shortfall interest charge
Subdivision 280-B
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Shortfall interest charge
SECTION 280-103
LIABILITY TO SHORTFALL INTEREST CHARGE
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GENERAL
280-103(1)
Your liability to pay *shortfall interest charge exists whether or not you are liable to any penalty under this Act. 280-103(2)
Neither the Commonwealth nor an authority of the Commonwealth is liable to pay *shortfall interest charge.
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