Shortfall interest charge
Subdivision 280-B Shortfall interest charge
Table of sections
280‑100 Liability to shortfall interest charge—income tax
280‑101 Liability to shortfall interest charge—excess exploration credit tax
280‑102 Liability to shortfall interest charge—petroleum resource rent tax
280‑102A Liability to shortfall interest charge—excess non‑concessional contributions tax
280‑102B Liability to shortfall interest charge—Division 293 tax
280‑102BA Liability to shortfall interest charge—Division 296 tax
280‑102C Liability to shortfall interest charge—diverted profits tax
280‑102D Liability to shortfall interest charge—Laminaria and Corallina decommissioning levy
280‑102E Liability to shortfall interest charge—Australian IIR/UTPR tax and Australian DMT tax
280‑102F Liability to shortfall interest charge—excessive tax offset refunds
280‑102G Liability to shortfall interest charge—news media bargaining charge
280‑103 Liability to shortfall interest charge—general
280‑105 Amount of shortfall interest charge
280‑110 Notification by Commissioner
This Act’s bill:Second reading speech
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