Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
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 , 280-102B or 280-102D .
(Repealed by No 81 of 2016)
A notice given by the Commissioner under this section is prima facie evidence of the matters stated in the notice.
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 , 280-102B or 280-102D .
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(Repealed by No 81 of 2016)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.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.