TAXATION ADMINISTRATION ACT 1953

PART IIA - THE GENERAL INTEREST CHARGE  

SECTION 8AAA   OVERVIEW  


This Part explains how to work out the general interest charge on an amount.

Usually, a person is liable to pay the charge if an amount that the person must pay to the Commissioner is not paid on time. But there are also other circumstances in which a person can be liable.

A person is only liable to pay the charge if a provision of an Act makes the person liable.


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