ITAA 1936 s 204(3)

Credit interest

Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997 ?

Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997?

Consolidated groups putting their affairs in order following enactment of legislation or release of public rulings and determinations.