Subdivision 105-D
CurrentGeneral interest charge and penalties
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 3Collection, recovery and administration of other taxes
Part 3-10Indirect taxes
Division 105General rules for indirect taxes
Subdivision 105-D General interest charge and penalties
Table of sections
105‑80 General interest charge
105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent
This Act’s bill:Second reading speech
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