Income Tax Assessment Act 1936
PART IVA
-
SCHEMES TO REDUCE INCOME TAX
SECTION 177R
177R
DIVERTED PROFITS TAX
-
WHEN SHORTFALL INTEREST CHARGE IS PAYABLE
An amount of shortfall interest charge that an entity is liable to pay under section 280-102C in Schedule 1 to the Taxation Administration Act 1953 is due and payable 21 days after the day on which the Commissioner gives the entity notice of the charge.
View history note
Hide history noteAn amount of shortfall interest charge that an entity is liable to pay under section 280-102C in Schedule 1 to the Taxation Administration Act 1953 is due and payable 21 days after the day on which the Commissioner gives the entity notice of the charge.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.