Document ID: chunk:federal_register_of_legislation:C2025C00014:section:255:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 255 (pt 2/2)
Character Range: 1794245–1795441

a State or an authority of the Commonwealth or a State has the receipt, control or disposal of money belonging to a non‑resident, this section (other than paragraph (1)(c)) applies to and in relation to the Commonwealth, the State or the authority, as the case may be, in the same manner as it applies to and in relation to any other person.
 (4) This section applies to the following in the same way as it applies to tax:
 (a) the general interest charge under:
 (i) former section 163AA, former section 170AA, former subsection 204(3), former subsection 221AZMAA(1), former subsection 221AZP(1), former subsection 221YD(3) or former section 221YDB of this Act;
 (ii) section 5‑15 of the Income Tax Assessment Act 1997;
 (b) additional tax under former Part VII of this Act;
 (c) shortfall interest charge.
Note 1: The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953 and shortfall interest charge is worked out under Division 280 in Schedule 1 to that Act.
Note 2: Subsection 8AAB(4) of that Act lists the provisions that apply the general interest charge.
 (5) This section applies to an equity holder in the same way as it applies to a shareholder.