Document ID: chunk:federal_register_of_legislation:C2025C00180:front:0:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: other
Provision Reference: 
Character Range: 2683–5859

Publication of information by certain country by country reporting entities—corrections and exemptions etc.
3E Reporting of information about entity with PRRT payable
3F Reporting of information about junior minerals exploration incentive offset
3G Electronic invoicing
3H Reporting of information about research and development tax offset
3J Functions relating to digital ID systems
Part II—Commissioner of Taxation, Second Commissioner of Taxation and Deputy Commissioner of Taxation
4 Commissioner and Second Commissioners of Taxation
4A Statutory Agency etc. for purposes of Public Service Act
5 Tenure of Commissioner and Second Commissioners
5A Remuneration and allowances of Commissioner and Second Commissioners
6 Leave of absence
6A Resignation
6B Acting appointments
6C Suspension and removal from office of Commissioner or Second Commissioner
6D Powers of Second Commissioner
7 Deputy Commissioners of Taxation
8 Delegation
Part IIA—The general interest charge
8AAA Overview
8AAB When the general interest charge applies
8AAC Amount of the general interest charge
8AAD What is the general interest charge rate?
8AAE When the charge is due and payable
8AAF Notification by Commissioner
8AAG Remission of the charge
8AAGA Rounding of the charge
8AAH Judgment for payment of an unpaid amount
Part IIB—Running balance accounts, application of payments and credits, and related matters
Division 1—Preliminary
8AAZA Definitions
8AAZAA Amounts relating to Coronavirus economic response payments
8AAZB Trustee to be treated as separate entity for each capacity
Division 2—Running Balance Accounts (or RBAs)
8AAZC Establishment of RBAs
8AAZD Allocation of tax debts to RBAs
8AAZF General interest charge on RBA deficit debt
8AAZG RBA statements
8AAZH Liability for RBA deficit debt
8AAZI RBA statement to be evidence
8AAZJ Evidentiary certificate about RBA transactions etc.
Division 3—Treatment of payments, credits and RBA surpluses
8AAZL Amounts covered by this Division
8AAZLA Method 1—allocating the amount first to an RBA
8AAZLB Method 2—applying the amount first against a non‑RBA tax debt
8AAZLC RBA surplus and related credits must remain equivalent if one or the other is applied
8AAZLD Special priority credits
8AAZLE Instructions to Commissioner not binding
Division 3A—Refunds of RBA surpluses and credits
8AAZLF Commissioner must refund RBA surpluses and credits
8AAZLG Retaining refunds until information or notification given
8AAZLGA Retaining refunds while Commissioner verifies information
8AAZLGB Retaining refunds until notification under Division 389 or ascertainment of liability
8AAZLGC Retaining refunds while Commissioner obtains financial institution details
8AAZLH How refunds are made
Division 4—Miscellaneous provisions about tax debts
8AAZM When payments are treated as received
8AAZMA Electronic payment of tax debts
8AAZMB Saturdays, Sundays and public holidays
8AAZN Overpayments made by the Commissioner under taxation laws
Part III—Prosecutions and offences
Division 1—Preliminary
8A Interpretation
8AC Application of Part to the Tax Agent Services Act 2009
Division 2—Offences
Subdivision A—Failure to comply with taxation requirements
8B