TAXATION ADMINISTRATION ACT 1953 (ARCHIVE)

PART IIA - THE GENERAL INTEREST CHARGE  

Division 1 - The general interest charge  

SECTION 8AAB (Archive)   WHEN THE GENERAL INTEREST CHARGE APPLIES  

8AAB(4)    


Liability to the charge under the Income Tax Assessment Act 1936
Item Section Topic
10 220AAE payment of RPS, PAYE and PPS deductions (large remitters)
.
11 220AAM payment of RPS, PAYE and PPS deductions (medium remitters)
.
12 220AAR payment of RPS, PAYE and PPS deductions (small remitters)
.
13 220AAW non-electronic payment of RPS, PAYE and PPS deductions (large remitters)
.
14 220AS deductions from reportable payments (RPS)
.
15 221AZMAA payment of instalments by companies etc.
.
16 221AZP underestimation of instalments by companies etc.
.
17 221EAA deductions from salary or wages (PAYE)
.
18 221YD payment of provisional tax or instalments of provisional tax
.
19 221YDB provisional tax - income under-estimated or PAYE deductions over-estimated
.
20 221YHH deductions from prescribed payments (PPS)
.
21 221YHZC deductions from certain payments
.
22 221YHZD payment of certain payments
.
23 221YN payment of withholding tax
.
24 221ZC payment of mining withholding tax
.
25 221ZD deductions of mining withholding tax
.
26 221ZO deductions - Australian Film Industry Trust Fund accounts
.
27 221ZP payments - Australian Film Industry Trust Fund accounts
.
28 221ZXC payments of farm management deposits
.
29 221ZXG understated farm management deposits



 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.