Document ID: chunk:federal_register_of_legislation:C2025C00163:section:12zna
Version: federal_register_of_legislation:C2025C00163
Segment Type: section
Provision Reference: s 12ZNA
Character Range: 122940–123488

12ZNA  Charges and administrative penalties for failing to meet obligations
 (1) Part 4‑25 in Schedule 1 to the Taxation Administration Act 1953 has effect as if:
 (a) any compulsory repayment amount of a person were income tax payable by the person in respect of the income year in respect of which the assessment of that debt was made; and
 (b) this Part were an income tax law.
 (2) Subsection (1) does not have the effect of making a person liable to a penalty for any act or omission that happened before the commencement of this subsection.