Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 6AAA - Special provisions relating to non-resident trust estates etc.  

Subdivision B - Payment of interest by taxpayer on distributions from certain non-resident trust estates  

SECTION 102AAN   102AAN   COLLECTIONS ETC OF INTEREST  


Sections 170 , 172 , 174 , 254 and 255 of this Act, and Division 5 of the Income Tax Assessment Act 1997 (How to work out when to pay your income tax), apply to interest payable under section 102AAM in the same way as they apply to income tax.

 

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