Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8aazd
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8AAZD
Character Range: 101946–102841

8AAZD  Allocation of tax debts to RBAs
 (1) The Commissioner may allocate a primary tax debt to an RBA that has been established for that type of tax debt.
Note: General interest charge on an RBA deficit debt is not allocated to the RBA: it accrues automatically under section 8AAZF.

Separate RBAs for one entity
 (1A) If 2 or more RBAs for an entity have been established for that kind of tax debt, the Commissioner may allocate the debt to any one of those RBAs, or between any 2 or more of those RBAs, in the manner the Commissioner determines.
Note: Separate RBAs may be established for different businesses or undertakings conducted by the same entity, for different parts of the same business or undertaking or for different periods: see subsection 8AAZC(5).

Definition
 (2) In this section:
primary tax debt does not include:
 (a) general interest charge; or
 (b) an RBA deficit debt.