Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

S 22 repealed by No 179 of 1999, s 3 and Sch 2 item 73, effective 22 December 1999. Despite this repeal, s 22 continues to have effect in relation to an amount that becomes due and payable before 1 July 2000. S 22 formerly read:

RECOVERY OF UNPAID AMOUNTS  
22
The following may be recovered by the Commonwealth as debts due to the Commonwealth:

(a) surcharge that is due and payable;

(b) general interest charge under section 21 that is due and payable;

(c) late payment penalty that is due and payable.

S 22 amended by No 11 of 1999, s 3 and Sch 1 item 334, by substituting ``general interest charge under section 21 ' ' for ``interest ' ' in para (b), applicable in relation to amounts that are to be paid on or after 1 July 1999.