A New Tax System (Family Assistance) (Administration) Act 1999

Div 5 inserted by No 55 of 2016, s 3 and Sch 13 item 3, applicable in relation to:

(a) a debt that arises on or after 1 January 2017; and

(b) a debt that arose before 1 January 2017, to the extent that the debt was outstanding immediately before 1 January 2017.

Subdiv G inserted by No 55 of 2016, s 3 and Sch 13 item 3, applicable in relation to:

(a) a debt that arises on or after 1 January 2017; and

(b) a debt that arose before 1 January 2017, to the extent that the debt was outstanding immediately before 1 January 2017.

S 103 repealed by No 5 of 2011, s 3 and Sch 1 item 8, effective 22 March 2011. S 103 formerly read:

SECTION 103 Determination that penalty interest not payable in relation to particular periods  
103(1)
This section deals with the making of determinations under subsections 77(3) and 78(3) (determinations that interest is not payable in certain circumstances).

103(2)
The determination may relate to a period before the making of the determination.

103(3)
The determination may be expressed to be subject to the person complying with specified conditions.

103(4)
The Secretary must give a copy of the determination to the person as soon as practicable after making the determination.

103(5)
A failure to comply with subsection (4) does not invalidate the determination.

103(6)
If:

(a) the determination is expressed to be subject to the person complying with specified conditions; and

(b) the person contravenes a condition;

the determination ceases to have effect.

103(7)
The Secretary may cancel or vary the determination by written notice to the person.