Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-25 - CHARGES AND PENALTIES  

Division 280 - Shortfall interest charge  

Subdivision 280-B - Shortfall interest charge  

SECTION 280-110   NOTIFICATION BY COMMISSIONER  

280-110(1)  


The Commissioner must give you a notice stating the amount of the *shortfall interest charge you are liable to pay for the period applicable under section 280-100 , 280-101 , 280-102 , 280-102A or 280-102B .

280-110(2)  
(Repealed by No 81 of 2016)

280-110(3)  
A notice given by the Commissioner under this section is prima facie evidence of the matters stated in the notice.




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