Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 1 Collection and recovery of tax
Part 2 Consequential amendments
Income Tax Assessment Act 1936
18 At the end of Subdivision B of Division 6AAA of Part III
Add:
102AAN Collection etc. of interest
Sections 170, 172, 174, 254 and 255 of this Act, and Division 5 of theIncome Tax Assessment Act 1997 (How to work out when to pay your income tax), apply to interest payable under section 102AAM in the same way as they apply to income tax.
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