Superannuation Contributions Tax (Assessment and Collection) Act 1997

Part 4 heading substituted by No 11 of 1999, s 3 and Sch 1 item 314, applicable in relation to amounts that are due to be paid on or after 1 July 1999. The heading formerly read: ``Recovery of unpaid surcharge, advance instalment, interest or late payment penalty''

S 26 repelaed by No 179 of 1999, s 3 and Sch 2 item 70, effective 22 December 1999. Despite this repeal, s 26 continues to have effect in relation to an amount that becomes due and payable before 1 July 2000. S 26 formerly read:

RECOVERY OF UNPAID AMOUNTS  
26
The following may be recovered by the Commonwealth as debts due to the Commonwealth:

(a) surcharge that is due and payable;

(b) advance instalment that is due and payable;

(c) general interest charge under section 21 or 22 that is due and payable;

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

S 26 amended by No 11 of 1999, s 3 and Sch 1 item 319, by substituting ``general interest charge under section 21 or 22 ' ' for ``interest ' ' , applicable in relation to amounts that are to be paid on or after 1 July 1999.