Taxation Administration Act 1953

PART IIA - THE GENERAL INTEREST CHARGE

SECTION 8AAB WHEN THE GENERAL INTEREST CHARGE APPLIES

8AAB(1)

There are certain provisions of this Act and other Acts that make persons liable to pay the general interest charge. Subsection (4) lists the provisions.

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8AAB(2)
A person is only liable to pay the charge on an amount if a provision specifies that the person is liable to pay the charge on the amount.

8AAB(3)
The charge does not apply to the Commonwealth or an authority of the Commonwealth.

8AAB(4)

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The following table is an index of the laws that deal with liability to the charge.

Liability to general interest charge
Item	Column 1	Column 2	Column 3
	Section	Act	Topic
1	162-100	A New Tax System (Goods and Services Tax) Act 1999	payment of GST instalments
2	168-10	A New Tax System (Goods and Services Tax) Act 1999	supplies later found to be GST-free supplies
3	25-10	A New Tax System (Wine Equalisation Tax) Act 1999	purchases later found to be GST free supplies
3A	175-65	Australian Charities and Not-for-profits Commission Act 2012	payment of administrative penalty
3B	67	Excise Act 1901	payment of excise duty for tobacco goods
4	(Repealed by No 70 of 2015)
5	93	Fringe Benefits Tax Assessment Act 1986	payment of fringe benefits tax
6	112B	Fringe Benefits Tax Assessment Act 1986	payment of fringe benefits tax instalments
7	102UP	Income Tax Assessment Act 1936	payment of trustee beneficiary non-disclosure tax
8	128C	Income Tax Assessment Act 1936	payment of withholding tax
9	former section 163AA	Income Tax Assessment Act 1936	returns by instalment taxpayers
10	former section 163B	Income Tax Assessment Act 1936	returns by persons other than instalment taxpayers
10A	172A	Income Tax Assessment Act 1936	repayments of excessive tax offset refunds
11	271-80 in Schedule 2F	Income Tax Assessment Act 1936	payment of family trust distribution tax
12	5-15	Income Tax Assessment Act 1997	unpaid income tax or shortfall interest charge
13	197-75	Income Tax Assessment Act 1997	payment of untainting tax
14	214-155	Income Tax Assessment Act 1997	payment of franking tax by a corporate tax entity
15	292-390	Income Tax Assessment Act 1997	payment of excess non-concessional contributions tax or shortfall interest charge
15A	293-75	Income Tax Assessment Act 1997	payment of Division 293 tax or shortfall interest charge
15B	294-250	Income Tax Assessment Act 1997	payment of excess transfer balance tax
16	(Repealed by No 70 of 2015)
16A	418-170	Income Tax Assessment Act 1997	payment of excess exploration credit tax or shortfall interest charge
17	721-30	Income Tax Assessment Act 1997	liability of members of consolidated groups
18	840-810	Income Tax Assessment Act 1997	payment of managed investment trust withholding tax
18A	840-910	Income Tax Assessment Act 1997	payment of labour mobility program withholding tax
19	214-105	Income Tax (Transitional Provisions) Act 1997	payment of franking deficit tax
19A	10	Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020	wrong payment or overpayment of a cash flow boost
19B	10	Coronavirus Economic Response Package (Payments and Benefits) Act 2020	wrong payment or overpayment of a Coronavirus economic response payment
20	85	Petroleum Resource Rent Tax Assessment Act 1987	payment of petroleum resource rent tax, shortfall interest charge or instalment transfer interest charge
20A	282-19	Private Health Insurance Act 2007	repayment of private health insurance premium reduction or refund
21	35	Product Grants and Benefits Administration Act 2000	payment of a designated scheme debt
22	21	Superannuation Contributions Tax (Assessment and Collection) Act 1997	increase in liability to pay superannuation contributions surcharge because of amendment of assessment
23	22	Superannuation Contributions Tax (Assessment and Collection) Act 1997	liability to pay superannuation contributions surcharge because of new assessment
24	25	Superannuation Contributions Tax (Assessment and Collection) Act 1997	payment of superannuation contributions surcharge or advance instalment
25	18	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	increase in liability to pay superannuation contributions surcharge because of amendment of assessment
26	21	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	payment of superannuation contributions surcharge
27	25	Superannuation (Government Co-contribution for Low Income Earners) Act 2003	repayments or underpayments of Government co-contributions that cannot be credited to an account
27A	115Q	Paid Parental Leave Act 2010	repayments of PPL superannuation contributions or underpaid amounts that cannot be credited to an account
28	49	Superannuation Guarantee (Administration) Act 1992	payment of superannuation guarantee charge
29	15DC	Superannuation (Self Managed Superannuation Funds) Taxation Act 1987	payment of superannuation (self managed superannuation funds) supervisory levy
30	17A	Superannuation (Unclaimed Money and Lost Members) Act 1999	payment of unclaimed money
31	18C	Superannuation (Unclaimed Money and Lost Members) Act 1999	repayment of Commissioner ' s payment that cannot be credited to an account
32	20F	Superannuation (Unclaimed Money and Lost Members) Act 1999	payment of unclaimed superannuation of former temporary residents
33	20M	Superannuation (Unclaimed Money and Lost Members) Act 1999	repayment of Commissioner ' s payment for former temporary resident that cannot be credited to an account
33A	20QE	Superannuation (Unclaimed Money and Lost Members) Act 1999	payment in respect of inactive low-balance accounts
33B	20QL	Superannuation (Unclaimed Money and Lost Members) Act 1999	repayment of Commissioner ' s payment in respect of inactive low-balance accounts that cannot be credited to an account
33C	21D	Superannuation (Unclaimed Money and Lost Members) Act 1999	payment in respect of eligible rollover fund accounts
33D	21H	Superannuation (Unclaimed Money and Lost Members) Act 1999	repayment of Commissioner ' s payment in respect of eligible rollover fund accounts that cannot be credited to an account
33E	22F	Superannuation (Unclaimed Money and Lost Members) Act 1999	repayment of Commissioner ' s payment in respect of payments that cannot be credited to an account
34	24F	Superannuation (Unclaimed Money and Lost Members) Act 1999	payment in respect of lost member accounts
35	24L	Superannuation (Unclaimed Money and Lost Members) Act 1999	repayment of Commissioner ' s payment for former lost member that cannot be credited to an account
35A	24NB	Superannuation (Unclaimed Money and Lost Members) Act 1999	repayment of Commissioner ' s payment for inactive low-balance accounts that cannot be credited to an active account
36	8AAZF	Taxation Administration Act 1953	RBA deficit debts
37	8AAZN	Taxation Administration Act 1953	overpayments made by the Commissioner
38	16-80 in Schedule 1	Taxation Administration Act 1953	payment of PAYG withholding amounts
38A	18-150 in Schedule 1	Taxation Administration Act 1953	PAYG withholding non-compliance tax
39	45-80 in Schedule 1	Taxation Administration Act 1953	payment of PAYG instalments
40	45-230 in Schedule 1	Taxation Administration Act 1953	shortfall in quarterly PAYG instalments worked out on the basis of a varied rate
41	45-232 in Schedule 1	Taxation Administration Act 1953	shortfall in quarterly PAYG instalments worked out on the basis of estimated benchmark tax
42	45-235 in Schedule 1	Taxation Administration Act 1953	shortfall in annual PAYG instalments
43	45-600 and 45-620 in Schedule 1	Taxation Administration Act 1953	tax benefits relating to PAYG instalments
44	45-870 and 45-875 in Schedule 1	Taxation Administration Act 1953	head company ' s liability on shortfall in quarterly PAYG instalments
44Q	(Repealed by No 45 of 2021)
45	105-80 in Schedule 1	Taxation Administration Act 1953	payment of a net fuel amount or an amount of indirect tax
45A	115-10 in Schedule 1	Taxation Administration Act 1953	payment of major bank levy
45B	125-10 in Schedule 1	Taxation Administration Act 1953	payment of Laminaria and Corallina decommissioning levy or shortfall interest charge
45C	133-115 in Schedule 1	Taxation Administration Act 1953	payment of debt account discharge liability
46	263-30 in Schedule 1	Taxation Administration Act 1953	payment of a foreign revenue claim
47	268-75 in Schedule 1	Taxation Administration Act 1953	late payment of estimate
48	298-25 in Schedule 1	Taxation Administration Act 1953	payment of administrative penalty
49	(Repealed by No 32 of 2014)
50	(Repealed by No 23 of 2018)
51	(Repealed by No 23 of 2018)

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History

S 8AAB(4) amended by No 90 of 2024, s 3 and Sch 2 item 7, by inserting table item 27A, effective 2 October 2024.

S 8AAB(4) amended by No 75 of 2022, s 3 and Sch 4 item 23, by substituting " labour mobility program withholding tax " for " Seasonal Labour Mobility Program withholding tax " in table item 18A, applicable in relation to salary, wages, commission, bonuses and allowances paid on or after 1 July 2022.

S 8AAB(4) amended by No 24 of 2022, s 3 and Sch 1 item 8, by inserting table item 45B, effective 2 April 2022 and applicable in relation to financial years starting on or after 1 July 2021.

S 8AAB(4) amended by No 45 of 2021, s 3 and Sch 2 item 5, by repealing table item 44Q, applicable in relation to excess concessional contributions for a financial year starting on or after 1 July 2021. Table item 44Q formerly read:

44Q 95-25 in Schedule 1 Taxation Administration Act 1953 payment of excess concessional contributions charge or shortfall interest charge

S 8AAB(4) amended by No 24 of 2021, s 3 and Sch 2 item 32, by inserting table item 33E, effective 29 March 2021.

S 8AAB(4) amended by No 24 of 2021, s 3 and Sch 1 item 46, by inserting table items 33C and 33D, effective 23 March 2021.

S 8AAB(4) amended by No 38 of 2020, s 3 and Sch 2 item 8, by inserting table item 19B, effective 9 April 2020.

S 8AAB(4) amended by No 22 of 2020, s 3 and Sch 3 item 4, by inserting table item 19A, effective 24 March 2020.

S 8AAB(4) amended by No 8 of 2019, s 3 and Sch 8 items 49 and 50, by substituting " former section 163AA " for " 163AA " in table item 9 and " former section 163B " for " 163B " in table item 10, effective 1 April 2019.

S 8AAB(4) amended by No 16 of 2019, s 3 and Sch 3 items 34 and 35, by inserting table items 33A, 33B and 35A, effective 13 March 2019. No 16 of 2019 (as amended by No 64 of 2020), s 3 and Sch 3 item 38 contain the following application and transitional provisions:

Part 2 - Application and transitional provisions
38 Application of this Schedule
(1)
The amendments made by this Schedule apply in relation to unclaimed money days that occur on or after 30 June 2019.

(2)
However, a period during which a member ' s account in a fund is inactive is to be taken into account for the purposes of paragraphs 20QA(1)(a) and (b) and subsection (1A) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 , as inserted by item 30 of this Schedule, even if the period begins before 30 June 2019.
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S 38(2) amended by No 64 of 2020, s 3 and Sch 3 item 62, by substituting " paragraphs 20QA(1)(a) and (b) and subsection (1A) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 , as inserted by item 30 " for " paragraph 20QA(1)(a) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 , as inserted by item 8 " , effective 23 June 2020.

S 8AAB(4) amended by No 141 of 2018, s 3 and Sch 3 item 9, by inserting table item 3B, effective 1 January 2019 and applicable in relation to tobacco goods manufactured on or after 1 July 2019.

S 8AAB(4) amended by No 23 of 2018, s 3 and Sch 1 item 72, by repealing table items 50 and 51, effective 1 April 2018. No 23 of 2018, s 3 and Sch 1 Pt 7 contain the following general application and transitional provisions:

Part 7 - General application and transitional provisions
75 Object
75
The object of this Part is to ensure that, despite the repeals and amendments made by this Schedule, the full legal and administrative consequences of:
(a) any act done or omitted to be done; or
(b) any state of affairs existing; or
(c) any period ending;
before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.
76 Making and amending assessments, and doing other things, in relation to past matters
76
Even though an Act is repealed or amended by this Schedule, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument:
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
77 Saving of provisions about effect of assessments
77
If a provision or part of a provision that is repealed or amended by this Schedule deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. 78 Repeals disregarded for the purposes of dependent provisions
78
If the operation of a provision (the subject provision ) of any Act or legislative instrument depends to any extent on an Act, or a provision of an Act, that is repealed by this Schedule, the repeal is disregarded so far as it affects the operation of the subject provision. 79 Part does not limit operation of section 7 of the Acts Interpretation Act 1901
79
This Part does not limit the operation of section 7 of the Acts Interpretation Act 1901 .

Table items 50 and 51 formerly read:

50 13 Termination Payments Tax (Assessment and Collection) Act 1997 increase in liability to pay termination payments surcharge because of amendment of assessment

51 16 Termination Payments Tax (Assessment and Collection) Act 1997 payment of termination payments surcharge

S 8AAB(4) amended by No 64 of 2017, s 3 and Sch 1 item 14, by inserting table item 45A, applicable in relation to quarters starting on or after 1 July 2017.

S 8AAB(4) amended by No 81 of 2016, s 3 and Sch 1 item 10, by inserting table item 15B, effective 1 January 2017 and applicable on and after 1 July 2017.

S 8AAB(4) amended by No 70 of 2015, s 3 and Sch 1 item 151, by repealing table items 4 and 16, effective 1 July 2015. Table items 4 and 16 formerly read:

4 52 First Home Saver Accounts Act 2008 repayment of FHSA contributions

16 345-115 Income Tax Assessment Act 1997 payment of FHSA misuse tax

S 8AAB(4) amended by No 21 of 2015, s 3 and Sch 6 item 26, by inserting table item 16A, applicable in relation to the 2015-16, 2016-17 and 2017-18 income years, but not in relation to any later income years.

S 8AAB(4) amended by No 2 of 2015, s 3 and Sch 2 item 90, by omitting " or penalty tax " after " payment of fringe benefits tax " in table item 5, column 3, effective 25 February 2015. For savings provisions, see note under Sch 1 s 250-10(2) .

S 8AAB(4) amended by No 96 of 2014, s 3 and Sch 1 item 55, by repealing table items 19A, 45A and 45B, effective 30 September 2014. For transitional provisions see note under Sch 1 Pt 3-15 heading. Table items 19A, 45A and 45B formerly read:

19A 50-15 Minerals Resource Rent Tax Act 2012 payment of MRRT

45A 115-30 in Schedule 1 Taxation Administration Act 1953 payment of MRRT instalments

45B 115-65 in Schedule 1 Taxation Administration Act 1953 shortfall in MRRT instalments worked out on the basis of a varied rate

S 8AAB(4) amended by No 32 of 2014, s 3 and Sch 1 item 2, by repealing table item 49, effective 28 May 2014. No 32 of 2014, s 3 and Sch 1 item 10 contains the following transitional provision:

Transitional - recovering overpayments etc.
Despite the repeals made by this Act, the following provisions continue to apply, on and after the commencement of this Part, in relation to amounts paid by way of a tax bonus before that commencement:
(a) sections 8 and 9 of the Tax Bonus for Working Australians Act (No. 2) 2009 ;
(b) table item 49 in subsection 8AAB(4) of the Taxation Administration Act 1953 ;
(c) table item 142 in subsection 250-10(2) in Schedule 1 to the Taxation Administration Act 1953 .

Table item 49 formerly read:

49 9 Tax Bonus for Working Australians Act (No. 2) 2009 repayment of overpayment of tax bonus

S 8AAB(4) amended by No 118 of 2013, s 3 and Sch 1 items 30 and 81, by inserting table item 44Q and inserting " non-concessional " after " excess " in column 3 of table item 15, effective 29 June 2013. For application, transitional and saving provisions, see note under Sch 1 Pt 2-35 heading.

S 8AAB(4) amended by No 88 of 2013, s 3 and Sch 5 item 22, by inserting table item 10A, applicable to assessments made on or after 1 July 2013 for the 2013-14 income year or later income years.

S 8AAB(4) amended by No 82 of 2013, s 3 and Sch 3 items 14 and 15, by inserting table items 15A and 45C, effective 28 June 2013. For application provision, see note under Sch 1 Pt 3-20 heading.

S 8AAB(4) amended by No 169 of 2012, s 3 and Sch 3 item 2A, by inserting table item 3A, effective 3 December 2012.

S 8AAB(4) amended by No 58 of 2012, s 3 and Sch 1 item 8, by inserting table item 18A, effective 21 June 2012.

S 8AAB(4) amended by No 26 of 2012, s 3 and Sch 1 item 41, by inserting table item 20A, applicable in relation to premiums, and amounts in respect of premiums, paid on and after 1 July 2012.

S 8AAB(4) amended by No 14 of 2012, s 3 and Sch 1 items 1 and 2, by inserting table items 19A, 45A and 45B, effective 1 July 2012. For application and transitional provisions see note under Sch 1 Part 3-15 heading.

S 8AAB(4) substituted by No 41 of 2011, s 3 and Sch 5 item 35, effective 27 June 2011. S 8AAB(4) formerly read:

8AAB(4)
The following table is an index of the provisions of the Income Tax Assessment Act 1936 that deal with liability to the charge.

Liability to the charge under the Income Tax Assessment Act 1936

Item Section Topic

1AA 102UP payment of trustee beneficiary non-disclosure tax

1 128C payment of withholding tax

1A (Repealed by No 80 of 2006)

2 to 5 (Repealed by No 16 of 2003)

6 163AA returns by instalment taxpayers

7 163B returns by persons other than instalment taxpayers

8 170AA amended assessments

9 (Repealed by No 79 of 2010)

10 to 29 (Repealed by No 101 of 2006)

30 (Repealed by No 79 of 2010)

31 271-80 of Schedule 2F payment of family trust distribution tax

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Archived:

S 8AAB(4) (table items 10 to 29) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 289, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

S 8AAB(4) amended by No 79 of 2010 , s 3 and Sch 1 item 37, by repealing table items 9 and 30, effective 1 July 2010. Table items 9 and 30 formerly read:

9 … 204 … payment of tax assessed and shortfall interest charge on that tax

30 … 222AJA … payments of estimates of certain amounts

S 8AAB(4) amended by No 143 of 2007 , s 3 and Sch 4 item 47, by substituting " trustee " for " ultimate " in the column headed " Topic " in table item 1AA, applicable to the first income year starting on or after 24 September 2007 and later income years.

S 8AAB(4) amended by No 80 of 2006, s 3 and Sch 4 item 10, by repealing table item 1A, applicable in relation to transfers made into a company ' s share capital account after 25 May 2006. The table item formerly read:

1A ... 160ARDZA ... payment of untainting tax

S 8AAB(4) amended by No 75 of 2005, No 16 of 2003, No 58 of 2000, No 178 of 1999.

8AAB(5)
(Repealed by No 41 of 2011)

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History

S 8AAB(5) repealed by No 41 of 2011, s 3 and Sch 5 item 35, effective 27 June 2011. S 8AAB(5) formerly read:

8AAB(5)
The following table is an index of the provisions of Acts other than the Income Tax Assessment Act 1936 that deal with liability to the charge.

Liability to the charge under other Acts

Item Section Act

1AA 162-100 A New Tax System (Goods and Services Tax) Act 1999

1AB 168-10 A New Tax System (Goods and Services Tax) Act 1999

1AD 25-10 A New Tax System (Wine Equalisation Tax) Act 1999

1A 52 First Home Saver Accounts Act 2008

1A (Repealed by No 54 of 2003)

1 93 Fringe Benefits Tax Assessment Act 1986

2 112B Fringe Benefits Tax Assessment Act 1986

2AAA 5-15 Income Tax Assessment Act 1997

2AA 197-75 Income Tax Assessment Act 1997

2A 214-155 Income Tax Assessment Act 1997

2B 292-390 Income Tax Assessment Act 1997

2C 345-115 Income Tax Assessment Act 1997

2D 840-810 Income Tax Assessment Act 1997

3 65 Petroleum Resource Rent Tax Assessment Act 1987

4 85 Petroleum Resource Rent Tax Assessment Act 1987

4A 35 Product Grants and Benefits Administration Act 2000

5 to 7 (Repealed by No 101 of 2006 )

8 21 Superannuation Contributions Tax (Assessment and Collection) Act 1997

9 22 Superannuation Contributions Tax (Assessment and Collection) Act 1997

10 25 Superannuation Contributions Tax (Assessment and Collection) Act 1997

11 18 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

12 21 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

12A 25 Superannuation (Government Co-contribution for Low Income Earners) Act 2003

13 49 Superannuation Guarantee (Administration) Act 1992

13A 15DC Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

13AA 17A Superannuation (Unclaimed Money and Lost Members) Act 1999

13AB 18C Superannuation (Unclaimed Money and Lost Members) Act 1999

13B 20F Superannuation (Unclaimed Money and Lost Members) Act 1999

13C 20M Superannuation (Unclaimed Money and Lost Members) Act 1999

13D 24F Superannuation (Unclaimed Money and Lost Members) Act 1999

13E 24L Superannuation (Unclaimed Money and Lost Members) Act 1999

14 8AAN Taxation Administration Act 1953

15 8AAT Taxation Administration Act 1953

16 8AAZF Taxation Administration Act 1953

17 8AAZN Taxation Administration Act 1953

17AA (Repealed by No 73 of 2006 )

17A (Repealed by No 58 of 2006 )

17B 16-80 in Schedule 1 Taxation Administration Act 1953

17C (Repealed by No 91 of 2000)

17D (Repealed by No 91 of 2000)

17E 45-80 in Schedule 1 Taxation Administration Act 1953

17F 45-230 in Schedule 1 Taxation Administration Act 1953

17GA 45-232 in Schedule 1 Taxation Administration Act 1953

17G 45-235 in Schedule 1 Taxation Administration Act 1953

17H 45-600 and 45-620 in Schedule 1 Taxation Administration Act 1953

17J 45-870 and 45-875 in Schedule 1 Taxation Administration Act 1953

17K 105-80 in Schedule 1 Taxation Administration Act 1953

17K (Repealed by No 97 of 2008)

17L 263-30 in Schedule 1 Taxation Administration Act 1953

17M 268-75 in Schedule 1 Taxation Administration Act 1953

18 298-25 in Schedule 1 Taxation Administration Act 1953

18A 9 Tax Bonus for Working Australians Act (No 2) 2009

19 13 Termination Payments Tax (Assessment and Collection) Act 1997

20 16 Termination Payments Tax (Assessment and Collection) Act 1997

21 to 22 (Repealed by No 101 of 2006 )

S 8AAB(5) amended by No 79 of 2010 , s 3 and Sch 1 items 38 and 39, by inserting table items 2AAA and 17M, effective 1 July 2010.

S 8AAB(5) amended by No 20 of 2010, s 3 and Sch 2 items 19 and 20, by inserting table items 1AB and 1AD, applicable in relation to goods acquired, and wine purchased, on or after 1 July 2010.

S 8AAB(5) amended by No 133 of 2009, s 3 and Sch 3 item 41, by inserting table items 13D and 13E, applicable in relation to:

(a) the last unclaimed money day (within the meaning of the Superannuation (Unclaimed Money and Lost Members) Act 1999 ) occurring before 1 July 2010; and

(b) later unclaimed money days.

S 8AAB(5) amended by No 27 of 2009, s 3 and Sch 2 item 64, by inserting table items 13AA and 13AB, effective 27 March 2009.

S 8AAB(5) amended by No 6 of 2009, s 3 and Sch 1 item 5, by inserting table item 18A, effective 18 February 2009.

S 8AAB(5) amended by No 151 of 2008, s 3 and Sch 1 item 23, by inserting table items 13B and 13C, effective 18 December 2008.

S 8AAB(5) amended by No 97 of 2008, s 3 and Sch 3 items 177 to 179, by omitting " section " before " 292-390 " in table item 2B, repealing table item 17K (second occurring) and inserting table item 17L, effective 3 October 2008. Table item 17K (second occurring) formerly read:

17K ... 263-30 in Schedule 1 ... Taxation Administration Act 1953

S 8AAB(5) amended by No 45 of 2008, s 3 and Sch 1 items 53 and 54, by inserting table items 1A and 2C, effective 26 June 2008.

S 8AAB(5) amended by No 32 of 2008 , s 3 and Sch 1 item 24, by inserting table item 2D, applicable to fund payments made in relation to the first income year starting on or after the first 1 July after 23 June 2008 and later income years.

S 8AAB(5) amended by No 15 of 2007, s 3 and Sch 1 item 366, by inserting table item 2B, applicable to the 2007-2008 income year and later years.

S 8AAB(5) amended by No 9 of 2007 , s 3 and Sch 5 item 33, applicable to the 2007-2008 income year and later years.

S 8AAB(5) amended by No 101 of 2006, s 3 and Sch 5 item 139, by repealing table items 5 to 7 and 21 and 22, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive . The items formerly read:

5 ... 68 ... Sales Tax Assessment Act 1992

6 ... 91ZB ... Sales Tax Assessment Act 1992

7 ... 91ZC ... Sales Tax Assessment Act 1992

21 ... 18 ... Tobacco Charges Assessment Act 1955

22 ... 38 ... Wool Tax (Administration) Act 1964

S 8AAB(5) amended by No 100 of 2006 , s 3 and Sch 1 item 2, by inserting table item 17K (second occurring), effective 14 September 2006.

S 8AAB(5) amended by No 80 of 2006, s 3 and Sch 4 item 11, by inserting table item 2AA, applicable in relation to transfers made into a company ' s share capital account after 25 May 2006

S 8AAB(5) amended by No 73 of 2006 , s 3 and Sch 5 item 161, by repealing table item 17AA and inserting table item 17K, effective 1 July 2006. Table item 17AA formerly read:

17AA ... 40 ... Taxation Administration Act 1953

S 8AAB(5) (table) amended by No 58 of 2006 , s 3 and Sch 7 item 131, by repealing table item 17A, effective 22 June 2006. Table item 17A formerly read:

17A ... 16-50 in Schedule 1 ... Taxation Administration Act 1953

S 8AAB(5) amended by No 111 of 2003, No 54 of 2003, No 16 of 2003, No 68 of 2002, No 73 of 2001, No 91 of 2000, No 89 of 2000, No 60 of 2000, No 44 of 2000, No 178 of 1999, No 118 of 1999, No 59 of 1999.

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50	13	Termination Payments Tax (Assessment and Collection) Act 1997	increase in liability to pay termination payments surcharge because of amendment of assessment
51	16	Termination Payments Tax (Assessment and Collection) Act 1997	payment of termination payments surcharge

4	52	First Home Saver Accounts Act 2008	repayment of FHSA contributions
16	345-115	Income Tax Assessment Act 1997	payment of FHSA misuse tax

19A	50-15	Minerals Resource Rent Tax Act 2012	payment of MRRT
45A	115-30 in Schedule 1	Taxation Administration Act 1953	payment of MRRT instalments
45B	115-65 in Schedule 1	Taxation Administration Act 1953	shortfall in MRRT instalments worked out on the basis of a varied rate

Liability to the charge under the *Income Tax Assessment Act 1936*
Item	Section	Topic
1AA	102UP	payment of trustee beneficiary non-disclosure tax
1	128C	payment of withholding tax
1A		(Repealed by No 80 of 2006)
2 to 5		(Repealed by No 16 of 2003)
6	163AA	returns by instalment taxpayers
7	163B	returns by persons other than instalment taxpayers
8	170AA	amended assessments
9		(Repealed by No 79 of 2010)
10 to 29		(Repealed by No 101 of 2006)
30		(Repealed by No 79 of 2010)
31	271-80 of Schedule 2F	payment of family trust distribution tax

Liability to the charge under other Acts
Item	Section	Act
1AA	162-100	A New Tax System (Goods and Services Tax) Act 1999
1AB	168-10	A New Tax System (Goods and Services Tax) Act 1999
1AD	25-10	A New Tax System (Wine Equalisation Tax) Act 1999
1A	52	First Home Saver Accounts Act 2008
1A		(Repealed by No 54 of 2003)
1	93	Fringe Benefits Tax Assessment Act 1986
2	112B	Fringe Benefits Tax Assessment Act 1986
2AAA	5-15	Income Tax Assessment Act 1997
2AA	197-75	Income Tax Assessment Act 1997
2A	214-155	Income Tax Assessment Act 1997
2B	292-390	Income Tax Assessment Act 1997
2C	345-115	Income Tax Assessment Act 1997
2D	840-810	Income Tax Assessment Act 1997
3	65	Petroleum Resource Rent Tax Assessment Act 1987
4	85	Petroleum Resource Rent Tax Assessment Act 1987
4A	35	Product Grants and Benefits Administration Act 2000
5 to 7		(Repealed by No 101 of 2006 )
8	21	Superannuation Contributions Tax (Assessment and Collection) Act 1997
9	22	Superannuation Contributions Tax (Assessment and Collection) Act 1997
10	25	Superannuation Contributions Tax (Assessment and Collection) Act 1997
11	18	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
12	21	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
12A	25	Superannuation (Government Co-contribution for Low Income Earners) Act 2003
13	49	Superannuation Guarantee (Administration) Act 1992
13A	15DC	Superannuation (Self Managed Superannuation Funds) Taxation Act 1987
13AA	17A	Superannuation (Unclaimed Money and Lost Members) Act 1999
13AB	18C	Superannuation (Unclaimed Money and Lost Members) Act 1999
13B	20F	Superannuation (Unclaimed Money and Lost Members) Act 1999
13C	20M	Superannuation (Unclaimed Money and Lost Members) Act 1999
13D	24F	Superannuation (Unclaimed Money and Lost Members) Act 1999
13E	24L	Superannuation (Unclaimed Money and Lost Members) Act 1999
14	8AAN	Taxation Administration Act 1953
15	8AAT	Taxation Administration Act 1953
16	8AAZF	Taxation Administration Act 1953
17	8AAZN	Taxation Administration Act 1953
17AA		(Repealed by No 73 of 2006 )
17A		(Repealed by No 58 of 2006 )
17B	16-80 in Schedule 1	Taxation Administration Act 1953
17C		(Repealed by No 91 of 2000)
17D		(Repealed by No 91 of 2000)
17E	45-80 in Schedule 1	Taxation Administration Act 1953
17F	45-230 in Schedule 1	Taxation Administration Act 1953
17GA	45-232 in Schedule 1	Taxation Administration Act 1953
17G	45-235 in Schedule 1	Taxation Administration Act 1953
17H	45-600 and 45-620 in Schedule 1	Taxation Administration Act 1953
17J	45-870 and 45-875 in Schedule 1	Taxation Administration Act 1953
17K	105-80 in Schedule 1	Taxation Administration Act 1953
17K		(Repealed by No 97 of 2008)
17L	263-30 in Schedule 1	Taxation Administration Act 1953
17M	268-75 in Schedule 1	Taxation Administration Act 1953
18	298-25 in Schedule 1	Taxation Administration Act 1953
18A	9	Tax Bonus for Working Australians Act (No 2) 2009
19	13	Termination Payments Tax (Assessment and Collection) Act 1997
20	16	Termination Payments Tax (Assessment and Collection) Act 1997
21 to 22		(Repealed by No 101 of 2006 )