280-110
CurrentNotification by Commissioner
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-25Charges and penalties
Division 280Shortfall interest charge
Subdivision 280-BShortfall interest charge
280-110 Notification by Commissioner
(1)
The Commissioner must give you a notice stating the amount of the *shortfall interest charge you are liable to pay for the period applicable under section 280‑100, 280‑101, 280‑102, 280‑102A, 280‑102B, 280‑102BA, 280‑102D, 280‑120E, 280‑102F or 280‑102G.
(3)
A notice given by the Commissioner under this section is prima facie evidence of the matters stated in the notice.
This Act’s bill:Second reading speech
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