Tobacco Charges Assessment Act 1955 (REPEALED)

Part V - Collection and recovery of the charges  

SECTION 18 (Repealed by 101 of 2006)   Unpaid charge  

(1)    
If any of a charge which a person is liable to pay remains unpaid after the time by which the charge is due to be paid, the person is liable to pay the general interest charge (GIC) on the unpaid amount.

Note 1:

The GIC is worked out under Division 1 of Part IIA of the Taxation Administration Act 1953 .

Note 2:

If a broker is also liable under section 12 to pay the charge, the person is only liable to pay the GIC in certain circumstances: see subsection (3).

(2)    
The person is liable to pay the GIC for each day in the period that:

(a) started at the beginning of the day by which the charge was due to be paid; and

(b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:

(i) the charge;

(ii) GIC on any of the charge.

(3)    
However, if a broker is required to pay the charge under section 12 , a person liable under section 11 for the same charge is only liable to pay the GIC on the unpaid amount of the charge if the Commissioner gives the person a notice of assessment in respect of the charge.

(4)    
If a person has been given a notice under subsection (3), the person is liable to pay the GIC on the unpaid amount for each day in the period that:

(a) started at the beginning of the day specified in the notice as the day by which the charge was due to be paid; and

(b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:

(i) the charge;

(ii) GIC on any of the charge.

(5)    
The amount of the GIC a person is liable to pay under this section is taken to be additional charge payable under this section.

(6)    
In this section:

charge
includes additional charge under section 29 .