Superannuation Contributions Tax (Assessment and Collection) Act 1997

Part 4 heading substituted by No 11 of 1999, s 3 and Sch 1 item 314, applicable in relation to amounts that are due to be paid on or after 1 July 1999. The heading formerly read: ``Recovery of unpaid surcharge, advance instalment, interest or late payment penalty''

S 27 repealed by No 179 of 1999, s 3 and Sch 2 item 71, effective 22 December 1999. Despite this repeal, s 27 continues to have effect in relation to an amount that becomes due and payable before 1 July 2000. S 27 formerly read:

PAYMENT OF SURCHARGE, ADVANCE INSTALMENT, GENERAL INTEREST CHARGE OR LATE PAYMENT PENALTY  
27
Surcharge, advance instalment, general interest charge and late payment penalty are payable to the Commissioner.

S 27 amended by No 11 of 1999, s 3 and Sch 1 item 320, by substituting ``general interest charge ' ' for ``interest ' ' , applicable in relation to amounts that are to be paid on or after 1 July 1999.