Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 5
Part 5 General interest charge
Taxation Administration Act 1953
35 Subsections 8AAB(4) and (5)
Repeal the subsections, substitute:
(4) The following table is an index of the laws that deal with liability to the charge.
Liability to general interest charge |
|||
---|---|---|---|
Item |
Column 1 Section |
Column 2 Act |
Column 3 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 |
4 |
52 |
First Home Saver Accounts Act 2008 |
repayment of FHSA contributions |
5 |
93 |
Fringe Benefits Tax Assessment Act 1986 |
payment of fringe benefits tax or penalty 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 |
163AA |
Income Tax Assessment Act 1936 |
returns by instalment taxpayers |
10 |
163B |
Income Tax Assessment Act 1936 |
returns by persons other than instalment taxpayers |
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 contributions tax or shortfall interest charge |
16 |
345-115 |
Income Tax Assessment Act 1997 |
payment of FHSA misuse tax |
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 |
19 |
214-105 |
Income Tax (Transitional Provisions) Act 1997 |
payment of franking deficit tax |
20 |
85 |
Petroleum Resource Rent Tax Assessment Act 1987 |
payment of petroleum resource rent tax, shortfall interest charge or instalment transfer interest charge |
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 |
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 Commissioners 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 Commissioners payment for former temporary resident 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 Commissioners payment for former lost member that cannot be credited to an 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 |
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 companys liability on shortfall in quarterly PAYG instalments |
45 |
105-80 in Schedule 1 |
Taxation Administration Act 1953 |
payment of a net fuel amount or an amount of indirect tax |
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 |
9 |
Tax Bonus for Working Australians Act (No. 2) 2009 |
repayment of overpayment of tax bonus |
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 |
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