A New Tax System (Pay As You Go) Act 1999 (178 of 1999)

Schedule 2   Running balance accounts, general interest charge and related matters

Part 1   Running balance accounts

Division 1   Amendment of Part IIB of the Taxation Administration Act 1953

10   After subsection 8AAZC(4)

Insert:

(4A) Without limiting subsection (4), separate RBAs may be established for different types of primary tax debts.