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
8 Subsection 8AAZC(1)
Repeal the subsection, substitute:
(1) The Commissioner may establish one or more systems of accounts for primary tax debts.
Note: This section does not prevent the Commissioner from establishing other accounts that are not RBAs.
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