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.
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