Taxation Administration Act 1953

Table of sections

45‑595 Object of this Subdivision

45‑597 Effect of Subdivision in relation to instalment months

45‑600 General interest charge on tax benefit relating to instalments

45‑605 When do you get a tax benefit from a scheme?

45‑610 What is your tax position for an income year?

45‑615 What is your hypothetical tax position for an income year?

45‑620 Amount on which GIC is payable, and period for which it is payable

45‑625 Credit if you also got a tax detriment from the scheme

45‑630 When do you get a tax detriment from a scheme?

45‑635 No tax benefit or detriment results from choice for which income tax law expressly provides

45‑640 Commissioner may remit general interest charge in special cases