Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8aab
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8AAB
Character Range: 70968–71950

8AAB  When the general interest charge applies
 (1) There are certain provisions of this Act and other Acts that make persons liable to pay the general interest charge. Subsection (4) lists the provisions.
 (2) A person is only liable to pay the charge on an amount if a provision specifies that the person is liable to pay the charge on the amount.
 (3) The charge does not apply to the Commonwealth or an authority of the Commonwealth.
 (4) The following table is an index of the laws that deal with liability to the charge.

Liability to general interest charge
Item                                  Column 1                         Column 2                                                                                                                          Column 3
                                      Section                          Act                                                                                                                               Topic