Pt 7A (comprising s 91A to s 91ZF) inserted by No 16 of 1998, Sch 2 item 23, effective 16 April 1998. See also the history note for Div 3 and 4.

Div 4 (comprising s 91W to s 91ZD) inserted by No 16 of 1998, Sch 2 item 23 and 25(3), applicable to dealings on or after 1 September 1998 (reg 8A of the Sales Tax Assessment Regulations).

S 91ZC substituted by No 11 of 1999, s 3, Sch 1 item 306, effective 1 July 1999. S 91ZC formerly read:

FAILURE TO PAY AMOUNTS DEDUCTED TO COMMISSIONER  

91ZC(1) 

Where an amount (the ``principal amount'' ) payable to the Commissioner by a person other than the Commonwealth under subsection 91Z(1) remains unpaid at the end of the period within which it is required to be paid:

(a)  the principal amount continues to be payable by the person to the Commissioner; and

(b)  the person is liable to pay to the Commissioner, by way of penalty, the amount worked out under subsection (2) or (3).

91ZC(2) 

If the person is not a government body, the amount is the sum of:

(a)  an amount (the ``relevant penalty amount'' ) equal to 20% of the principal amount; and

(b)  an amount at the rate of 16% per annum of the sum of so much of the principal amount as remains unpaid and so much of the relevant penalty amount as remains unpaid, worked out from the end of that period.

91ZC(3) 

If the person is a government body, the amount is 16% per annum of so much of the principal amount as remains unpaid, worked out from the end of that period.