Taxation Administration Act 1953

PART IIA - THE GENERAL INTEREST CHARGE  

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History

Div 1 heading of this Part repealed by No 101 of 2006, s 3 and Sch 1 item 288, effective 14 September 2006. The heading formerly read: " Division 1 - General interest charge " .

Part IIA (heading) substituted by No 101 of 2006 , s 3 and Sch 2 item 930, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive . The heading formerly read:

PART IIA - CHARGES AND PENALTIES FOR FAILING TO MEET OBLIGATIONS

Part IIA inserted by No 11 of 1999.

SECTION 8AAE  

8AAE   WHEN THE CHARGE IS DUE AND PAYABLE  

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The general interest charge for a day is due and payable to the Commissioner at the end of that day.

Note:

For provisions about collection and recovery of the charge, see Part 4-15 in Schedule 1 .

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History

S 8AAE amended by No 179 of 1999 and inserted by No 11 of 1999.

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